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.

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.

https://www.cric-online.org/
Abbreviation: CRIC
Category:NFIR Positions

CRRA

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

http://www.corporateregister.com/crra/about/
Abbreviation: CRRA
Category:Rating Agencies

CSR Europe

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.

https://www.youtube.com/watch?v=Yqumwf6MDWY
Category:Videos

CSR Europe and GRI

A comprehensive overview of how Member States are implementing the EU Directive on Non-financial and Diversity Information

https://www.accountancyeurope.eu/wp-content/uploads/NFR-Publication-3-May-revision.pdf
https://www.csreurope.org/sites/default/files/uploads/CSR%20Europe_GRI%20NFR%20publication_0.pdf
Category:National implementation

CSR Tool Kit

Informative guide on the social responsibility of companies provided by the European Trade Ubion Confederation (ETUC).

https://www.etuc.org/sites/default/files/publication/files/brochure_tool_kit_csr_es.pdf
Category:CSR General

Deloitte

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.

https://www.iasplus.com/de/news/2018/mai/sustainability
Abbreviation: Deloitte
Category:NFIR Positions

Deloitte

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.

https://www.iasplus.com/en-gb/publications/global/surveys/annual-report-insights-2018-surveying-ftse-reporting
Category:NFIR Analyses

DGB

Comments on the National Action Plan for the Implementation of the UN Guiding Principles for Business and Human Rights

http://www.dgb.de/++co++8b25aa54-c831-11e6-82ad-525400e5a74a/DGB-Stellungnahme-zum-Entwurf-des-Nationalen-Aktionsplanes-Umsetzung-der-VN-Leitprinzipien-fuer-Wirtschaft-und-Menschenrechte.pdf
Abbreviation: DGB
Category:CSR General

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

http://www.bmjv.de/SharedDocs/Gesetzgebungsverfahren/Stellungnahmen/2016/Downloads/04112016_Stellunganhme_DGB_RefE_CSR_Umsetzungsgesetz.pdf;jsessionid=CD43D9BC6EB9E5F344927D99722FBAF6.1_cid324?__blob=publicationFile&v=3
Abbreviation: DGB
Category:National implementation

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

Abbreviation: DGB
Country:Germany
Category:CSR General

DGB on CSR NFIR

Opinion on the Commission proposal on disclosure requirements

2013_05_57_DGB-Stellungnahme-Kommissionsvorschlag-zu-Offenlegungspflichten
2011_01_24_DGB-Stellungnahme_nicht finanzielle Kennziffern_final
Abbreviation: DGB
Category:NFIR Positions

DIHK

Position of the Chambers of Industry and Commerce in Germany

Abbreviation: DIHK
Category:NFIR Positions

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.

https://www.aulnrw.de/projekte/projekte/dimaso-lab/
https://www.aulnrw.de/index.php?id=7557&L=1query%252Fstrategisches%2520betriebsr%253Ftemangement
Category:National implementation

DIRECTIVA 2014/95/UE

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

https://eur-lex.europa.eu/legal-content/ES/TXT/PDF/?uri=CELEX:32014L0095&from=ES
Category:National implementation

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.

https://isostandards.utmb.edu/higherlogic/ws/public/download/7850/ISO_DIS%2030414%20Guidelines%20for%20Human%20Capital%20Reporting.pdf
Abbreviation: ISO
Category:Reporting Standards

E3G

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.

https://www.e3g.org/about
Category:Watchdogs

ECCJ

Video explains how non-financial reporting can improve corporate accountability

http://corporatejustice.org/news/602-video-explains-how-non-financial-reporting-can-improve-corporate-accountability
Category:Videos

ECPI Group

ECPI’s 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 world‘s 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.

https://www.ecpigroup.com/en/research
Abbreviation: ECPI
Category:Rating Agencies

EESC

OPINION on the proposal for a Directive on disclosure of income tax information by certain companies and branches

https://webapi.eesc.europa.eu/documentsanonymous/eesc-2016-02391-00-00-ac-tra-de.docx
Abbreviation: EESC
Category:CSR General

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