Library

In the Library you can find background information regarding all aspects of non-financial information reporting, for the European context as well as for Germany, Hungary, Italy, Latvia, Lithuania and Spain.The database provides meta data and links to reporting standards, legislative text, databases, blogs, initiatives and much more. You can filter all entries by countries and categories.

Association of Chartered Certified Accountants (ACCA)

The Association of Chartered Certified Accountants (ACCA) is the global professional accounting body offering the Chartered Certified Accountant qualification (ACCA or FCCA).

https://www.accaglobal.com/gb/en.html
Abbreviation: ACCA
Category:Reporting Standards

AccountAbility

The AccountAbility Principles Standard is a globally accepted, principles-based framework applied by organisations of all sizes, to identify, prioritise, measure and respond to sustainability challenges inclusively and accountably.

https://www.accountability.org/
Abbreviation: AccountAbility
Category:Reporting Standards

Alexandre Magin

Dr Sustainability - Sustainability Reporting

https://www.youtube.com/watch?v=y9xdplhl65Q
Category:Videos

Alliance for Corporate Transparency

The Alliance for Corporate Transparency is a three-year research project that brings together leading civil society organisations and experts with the aim of analysing the corporate disclosure on environmental, social and governance (ESG) issues by the 1000 largest companies operating in the EU and recommending legislative changes.

The project will assess if companies are disclosing key information necessary for understanding their risks and impacts on the environment and society, as required by the EU Non-financial Reporting Directive. For this, the project will draw from international standards and existing reporting frameworks in order to determine what information is commonly understood to be essential and material.

http://www.allianceforcorporatetransparency.org/
Category:Analysis Standards, NFIR Analyses, Watchdogs

amfori BSCI

Since 2003, amfori BSCI has enabled companies to trade with purpose by improving social performance in their supply chain. 

https://www.amfori.org/content/amfori-bsci
https://www.amfori.org/content/vision-mission-and-values
Abbreviation: amfori
Category:Reporting Standards

Arvato-Bertelsmann from 2017 - Trade Union Analysis

Analysis of the non-financial information report of Arvato-Bertelsmann from 2017, conducted by the Spanish trade union confederation CCOO.

https://blogs.serviciosccoo.es/responsabilidad-social/2017/09/29/arvato-bertelsmann-analisis-sociolaboral-de-su-informacion-no-financiera-rse/
Category:NFIR Analyses

Assent Compliance

Webinar Understanding the EU Non-Financial Reporting Directive
With the law now in effect, companies in scope of the European Union’s Non-Financial Reporting Directive have reporting obligations they must be aware of in order to comply with the legislation.
In this video, Travis Miller, Assent’s General Counsel, and Kristen Sullivan of Deloitte explore this EU Directive and discuss what you need to know in order to comply. In this webinar, you will learn: -What is the EU Non-Financial Reporting Directive? -What are the impacts of this Directive on companies, and flow-down effects from in-scope to out-of-scope companies? -Who is in scope of the Directive? -What reporting standards must be adhered to? -… and more! The Directive’s basic premise is to require companies to create and submit Corporate Social Responsibility reports pertaining to environmental matters, social and employee issues, human rights, anti-bribery and anti-corruption initiatives, and board of directors diversity.

https://www.youtube.com/watch?v=cUCVAAUzjYM
Category:Videos

B Corps

Certified B Corporations are businesses that meet the highest standards of verified social and environmental performance, public transparency, and legal accountability to balance profit and purpose.

https://bcorporation.net/about-b-corps
Abbreviation: Bcorps
Category:Rating Agencies

Bankinter 2012 - Trade Union Analysis

Analysis of the non-financial information report of Bankinter from 2012, conducted by the Spanish trade union confederation CCOO.

http://bankintercomite.es/pag/normat/informe/2014sostRSC2.pdf
Category:NFIR Analyses

BDA

BDA position on elements to be included in guidance on National Action Plans

http://csrgermany.de/www/csr_cms_relaunch.nsf/id/902D0664972FCF68C1257D570023C784/$file/BDA_position_NAP.pdf?open
Category:CSR General

BDA, BDI, DIHK and ZDH

BDA, BDI, DIHK and ZDH: EU Commission on the wrong track with reporting obligation on CSR and diversity

https://www.arbeitgeber.de/www/arbeitgeber.nsf/id/5CA73B81A2CF0A30C1257B50002F6EFF
Category:NFIR Positions

BDA, BDI, DIHK und ZDH

Joint statement of the business and employers' associations in Germany

https://www.zdh.de/presse/pressemitteilungen/archiv-pressemeldungen/bda-bdi-dihk-und-zdh-eu-kommission-mit-berichterstattungszwang-zu-csr-und-diversity-auf-dem-falschen-weg.html
Category:NFIR Positions

BDI

The Federation of German Industries (BDI) does not consider the plans of the EU to introduce statutory CSR reporting obligations to be necessary.

http://csrgermany.de/www/csr_cms_relaunch.nsf/id/csr-konkret-de
https://bdi.eu/artikel/news/bdi-haelt-eu-plaene-zu-csr-berichtspflichten-fuer-nicht-erforderlich/
Abbreviation: BDI
Category:NFIR Positions

BDI

The Federation of German Industries (BDI) is expressly committed to the issues of transparency and sustainability/CSR, but considers the EU Commission's proposal for a directive on extending existing reporting obligations problematic.

https://bdi.eu/media/themenfelder/steuerpolitik/downloads/20130607_Stellungnahme_Berichterstattung_Umwelt-Sozialbelange_Diversitaet.pdf
http://www.bmjv.de/SharedDocs/Gesetzgebungsverfahren/Stellungnahmen/2016/Downloads/04152016_CDP_CSR_RL_UmsG_RefE.pdf?__blob=publicationFile&v=3
Abbreviation: BDI
Category:National implementation

Berlin consensus

The Berlin CSR Consensus is an orientation paper for companies on how they can exercise their entrepreneurial diligence appropriately in global value chains.

https://www.csr-in-deutschland.de/DE/Politik/CSR-national/Aktivitaeten-der-Bundesregierung/Berliner-CSR-Konsens/berliner-csr-konsens.html
Abbreviation: BMAS
Category:CSR General

Best sustainability reports Germany

As results of the ranking of sustainability reports, companies are honoured for their exemplary sustainability reporting by the German Federal Ministry of Labour and Social Affairs.

https://www.bmas.de/DE/Presse/Meldungen/2016/fachkonferenz-csr-berichterstattung.html
Abbreviation: BMAS
Category:Rating Agencies

CCOO

The blog of the Spanish trade union confederation CCOO providing information on CSR.

https://blogs.serviciosccoo.es/responsabilidad-social/
Category:

BMN 2017 - Trade Union Analysis

Analysis of the non-financial information report of BMN from 2017, conducted by the Spanish trade union confederation CCOO.

https://www.ccoo-servicios.es/archivos/bmn/20171116_ANALISISCCOO_MEMORIARSCBMN2016.pdf
Category:NFIR Analyses

Business & Human Rights Resource Centre

We work with all stakeholders to promote human rights in business. We monitor over 8000 companies and help to combat human rights violations.

https://www.business-humanrights.org/de
Category:Reporting Standards

Business Social Compliance Initiative

BSCI is a business-driven initiative for companies committed to improving working conditions in factories and farms worldwide. BSCI offers companies, from multinationals to SMEs, one common Code of Conduct and a holistic system towards social compliance in the supply chain applicable to all sectors and sourcing countries.

www.bsci-intl.org
Abbreviation: BSCI
Category:Reporting Standards

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