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.

BusinessEurope

By requiring public disclosure of country by-country reporting (CBCR) information, the EU may jeopardise the willingness of other countries who have signed up to the OECD proposal to share taxpayers’ country-by-country reporting information

https://www.businesseurope.eu/sites/buseur/files/media/position_papers/ecofin/2016-07-06_cbcr_position_paper.pdf
Category:CSR General

BusinessEurope

The Commission’s proposal risks undermining the very principle that has made CSR successful

https://www.businesseurope.eu/sites/buseur/files/media/imported/2013-00791-E.pdf
Category:NFIR Analyses

Cajamar 2010 - Trade Union Analysis

Analysis of the non-financial information report of Cajamar from 2010, conducted by the Spanish trade union confederation CCOO.

https://www.ccoo-servicios.es/archivos/cajamar/AnalisisMemoriaCajamarRSC2010.pdf
Category:NFIR Analyses

Carbon Disclosure Project

CDP is an organisation with the aim that companies and municipalities publish their environmental data such as climate-damaging greenhouse gas emissions and water consumption.

https://www.cdp.net/en
https://de.wikipedia.org/wiki/Carbon_Disclosure_Project
Abbreviation: CDP
Category:Reporting Standards

CDP

CDP is a not-for-profit charity that runs the global disclosure system for investors, companies, cities, states and regions to manage their environmental impacts. Over the past 15 years we have created a system that has resulted in unparalleled engagement on environmental issues worldwide.

Our annual A List names the world's businesses leading on environmental performance. This year, we recognize 160 corporates as the pioneers acting on climate change, water security and deforestation, and building our new sustainable economy that works for both people and planet.

https://www.cdp.net/en
https://www.cdp.net/en/scores-2017
Abbreviation: CDP
Category:Rating Agencies

CEEP

CEEP questions that this is the right way to promote CSR reporting by companies in Europe.

http://www.bvoed.de/nr.-572013-ceep-zum-vorschlag-der-%C3%A4nderung-der-rechnungslegungsrichtlinien.html
Abbreviation: CEEP
Category:NFIR Positions

ClientEarth

ClientEarth is a non-profit environmental law organisation, founded in 2008, with offices in London, Brussels, Warsaw, and Beijing

https://www.clientearth.org/
Abbreviation: ClientEarth
Category:Reporting Standards

Climate Disclosure Standards Board

CDSB is a organization working to provide material information for investors and financial markets through the integration of climate change-related information into mainstream financial reporting.

https://www.cdsb.net/
https://en.wikipedia.org/wiki/Climate_Disclosure_Standards_Board
Abbreviation: CDSB
Category:Reporting Standards

Climate Disclosure Standards Board

CDSB is a organization working to provide material information for investors and financial markets through the integration of climate change-related information into mainstream financial reporting.
CDSB is working closely with EU Institutions and Member States to ensure the implementation of the Non-Financial Reporting Directive (NFR) across the European Union is achieved using international reference points such as the CDSB Framework for reporting environmental information.

https://www.cdsb.net/what-we-do/policy-work/eu-non-financial-reporting-directive
https://www.cdsb.net/news/mandatory-reporting/614/eu-non-financial-reporting-directive-%E2%80%93-how-companies-make-most-out-it
Abbreviation: CDSB
Category:Reporting Standards

Bundesvereinigung der Deutschen Arbeitgeberverbände (BDA)

Position of employers' associations in Germany

https://www.arbeitgeber.de/www%5Carbeitgeber.nsf/res/Stn_SVU.pdf/$file/Stn_SVU.pdf
Abbreviation: BDA
Category:NFIR Positions, National implementation

CONSOB

CONSOB - COMUNICATO STAMPA DEL 19 GENNAIO 2018: INFORMAZIONI DI CARATTERE NON FINANZIARIO: CONSOB ADOTTA IL NUOVO REGOLAMENTO

http://www.consob.it/web/consob/novita/-/asset_publisher/xMXdfdeSuZFj/content/comunicato-stampa-19-01-2018/10194
http://www.consob.it/web/area-pubblica/bollettino/documenti/bollettino2018/d20267.htm
Country:Italy
Category:

CorA Network

We want transnational companies, their subsidiaries and suppliers to observe human rights and internationally agreed social and ecological standards in their daily and global activities.

https://www.cora-netz.de/
https://www.cora-netz.de/wp-content/uploads/2018/03/CorA_Newsletter_2018-03.pdf
Abbreviation: CorA
Category:NFIR Analyses

CorA Network

No courage to commit - Comments of German non-governmental organisations on the German government’s National Action Plan on Business and Human Rights

https://www.cora-netz.de/themen/ungp/der-nationale-aktionsplan-wirtschaft-und-menschenrechte/
Abbreviation: CorA
Category:CSR General

CorA-Netzwerk

The CorA network brings together human rights organisations, trade unions, church and development organisations, consumer and environmental associations and other organisations with social and societal objectives. We work together in a variety of fields to promote corporate responsibility that is oriented towards the common good, using a variety of instruments and approaches.

https://www.cora-netz.de/stellungnahme-zum-referentenentwurf-zur-umsetzung-der-eu-csr-richtlinie/
https://www.cora-netz.de/themen/rechenschafts-und-publizitatspflichten
Category:National implementation

CORE Coalition

CORE’s mission is to advance the protection of human rights and the environment with regard to the global operations of UK companies, by promoting a stronger regulatory framework

https://corporate-responsibility.org/about-core/what-we-do-2/
Abbreviation: CORE
Category:Reporting Standards

Corporate Register

The global online directory of corporate responsibility (CR) reports tens of thousands of reports.

CorporateRegister.com
http://www.corporateregister.com/crra/about/
Abbreviation: CR
Category:National implementation

Corporate Sustainability Reporting Coalition

The CSRC includes financial institutions, NGOs, investors and professional bodies to promote long-term value by “incorporating long-term sustainability considerations into their business strategy and by fully disclosing their progress to investors”.

http://www.fdsd.org/ideas/aviva/
www.aviva.com/earthsummit2012
Abbreviation: CSRC
Category:Reporting Standards

CPA Journal

Mandatory Nonfinancial Reporting in the EU - Implications for U.S. CPAs

https://www.cpajournal.com/2018/07/25/mandatory-nonfinancial-reporting-in-the-eu/
Category:National implementation

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