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.
CRIC- Corporate Responsibility Interface Center
CRIC- Corporate Responsibility Interface Center, is the largest investor community for the promotion of ethics and sustainability in financial investment in the German-speaking world.
The CRRA are the only annual, global online CR reporting awards, launched in 2007 to identify and acknowledge the best in corporate non-financial reporting. The CRRA are managed by Corporate Register
CSR Europe organised a conference on 8 May 2014, hosted by Solvay, to discuss with member companies, the European Commission and relevant stakeholders how to confront a new era of European non-financial reporting and integrated performance after the new EU Directive on the Disclosure of Non-Financial Information has been voted by the European Parliament on 15th April 2014.
CSR Europe and GRI
A comprehensive overview of how Member States are implementing the EU Directive on Non-financial and Diversity Information
CSR Tool Kit
Informative guide on the social responsibility of companies provided by the European Trade Ubion Confederation (ETUC).
Under the name "Deloitte", tens of thousands of experts work together in independent companies worldwide to advise selected clients in the areas of auditing, risk advisory, tax consulting, consulting and financial advisory.
Annual report insights 2018 — Surveying FTSE reporting
One of the few changes to the requirements for annual reports in 2017 was the implementation of the Non-Financial Reporting (NFR) Directive in the UK. 70 of the companies surveyed fell within its scope and compliance was mixed.
Comments on the National Action Plan for the Implementation of the UN Guiding Principles for Business and Human Rights
DGB BV Position
Statement of the German Confederation of Trade Unions (DGB) on the draft bill for a law to strengthen the non-financial
reporting of the companies in their management and
Group management reports
DGB on CSR
Statement of DGB BV of 13.2.2012 on the COMMUNICATION FROM THE COMMISSION concerning CSR - COM(2011) 681 final - of 25.10.2011
DGB on CSR NFIR
Opinion on the Commission proposal on disclosure requirements
2011_01_24_DGB-Stellungnahme_nicht finanzielle Kennziffern_final
Position of the Chambers of Industry and Commerce in Germany
Arbeit und Leben DGB/VHS NRW e.V.
The project “DimasoLab” has set out to improve the knowledge of the effects of the Directive relevant for trade unions and workers’ representatives. For this purpose, a network of European experts compiled 12 country reports. The reports provided information on the country specific labour relation systems, disclosure of non-financial information before the Directive and the transposition process of the Directive into national law. Experts from Belgium, France, Germany, Italy and Spain compiled five longer country reports. Along with these, experts from Austria, Denmark, Great Britain, Lithuania, the Netherlands, Poland and Sweden conducted seven shorter country reports. All country reports have been condensed into a synthesis report. Drawing on the synthesis report, the most relevant factors determining the impact of the Directive on labour relations were identified. These provided the basis to develop four scenarios.
DIRECTIVA 2014/95/UE DEL PARLAMENTO EUROPEO Y DEL CONSEJO de 22 de octubre de 2014 por la que se modifica la Directiva 2013/34/UE en lo que respecta a la divulgación de información no financiera e información sobre diversidad por parte de determinadas grandes empresas y determinados grupos
DRAFT INTERNATIONAL STANDARD ISO/DIS 30414
The proposal for human capital reporting is aimed at transparent and responsible corporate management in the context of industrial relations. It contains recommendations on how companies can include the intangible asset "employee" in their strategy and identify it as a source of value creation.
E3G is an independent climate change think tank operating to accelerate the global transition to a low carbon economy. E3G are the independent experts on climate diplomacy and energy policy. Our senior leadership has a combined 75 years experience advising Government, business and NGOs and a wealth of insight into what climate change means for societies.
E3G works to accelerate the transition to a low carbon economy. We build the broad based coalitions necessary to deliver a safe climate, we bring independence to an extremely polarised discussion, and we hold policy makers to account on their promises.
Video explains how non-financial reporting can improve corporate accountability
Study on Implementation of the German CSR Directive Implementation Act
ECPIs research model focuses primarily on the ESG performance factors that determine issuers sustainability and intangible market value. ECPI research covers over 4,000 issuers and maintains one of the worlds largest sustainability databases. ECPI uses an objective, sector-based, best-practices approach to analyzing ESG data of issuers with the objective of translating qualitative data into quantitative indicators, assigning to each issuer a score and a rating.
OPINION on the proposal for a Directive on disclosure of income tax information by certain companies and branches