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.

EESC

OPINION of the European Economic and Social Committee on the Proposal for a Directive of the European Parliament and of the Council amending Council Directives 78/660/EEC and 83/349/EEC as regards disclosure of non-financial and diversity information by certain large companies and groups

https://webapi.eesc.europa.eu/documentsanonymous/ces3548-2013_00_00_tra_ac_en.doc
Abbreviation: EESC
Category:NFIR Positions

EMAS

EMAS is a voluntary instrument of the European Union that helps companies and organisations of all sizes and from all sectors to continuously improve their environmental performance.

Abbreviation: EMAS
Category:Reporting Standards

Etica SGR

Etica SGR

https://www.eticasgr.it/blog/bilancio-integrato-e-non-financial/
Country:Italy
Category:

ETUC

5 July 2005 Letter ETUC to the member organisations - Corporate social responsibility

Abbreviation: ETUC
Category:CSR General

ETUC

Abbreviation: ETUC
Category:NFIR Positions

European Commission

https://eur-lex.europa.eu/legal-content/DE/TXT/?uri=CELEX%3A52017XC0705%2801%29
Abbreviation: EUKOM
Category:NFIR Positions

European Federation of Financial Analysts Societies

EFFAS is a Europe-wide association of national professional associations for financial analysts.

https://effas.net/
Abbreviation: EFFAS
Category:Reporting Standards

European Forum for Sustainable Investment

The newly approved European Legislation falls short of responsible investors expectations.

http://www.eurosif.org/newly-approv-ed-european-legislati-on-on-non-financial-information-disclosure-sends-strong-signals-t-o-companies-b-ut-falls-short-of-responsible-investors-expectations/
Abbreviation: Eurosif
Category:NFIR Positions

European Parliament

Position on the disclosure of income tax information by certain tax authorities Companies and branches

http://www.europarl.europa.eu/sides/getDoc.do?pubRef=-//EP//NONSGML+TA+P8-TA-2017-0284+0+DOC+PDF+V0//DE
Category:CSR General

Fair Finance Guide Deutschland

The Fair Finance Guide Germany is part of the Fair Finance Guide International initiative, a coalition of organisations in eight countries, which has developed an evaluation methodology for banks' lending and investment policies in a range of topics and sectors.

https://www.fairfinanceguide.de/%C3%BCber-uns/
https://www.fairfinanceguide.de/media/276842/ffgi-methodology-2015-final.pdf
Category:NFIR Analyses

Foretica Report 2015

Informe Forética 2015 sobre el estado de la RSE en España.
2015 Forética Report on the status of CSR in Spain.

http://www.foretica.org/wp-content/uploads/2016/01/informe_foretica_2015.pdf
Category:NFIR Analyses

FORUM NACHHALTIGER KAKAO e.V.

In the multi-stakeholder initiative Forum Nachhaltiger Kakao e.V., the Federal Government, the German confectionery industry, the German food trade and civil society are jointly committed to the goal of creating better living conditions for cocoa farmers and their families and increasing the cultivation and marketing of sustainably produced cocoa.
The Dark Side of Chocolate explores the value distribution in global cocoa chains

http://lebasic.com/wp-content/uploads/2016/07/PFCE_Cocoa-Value-Chain-Study_Final-version.pdf
Category:NFIR Analyses

Future-Fit Foundation

Our approach is to build tools that equip people with the means to recognize, reward and steer the creation of value across the socioeconomic system as a whole.

https://www.linkedin.com/company/future-fit
Category:Reporting Standards

German Corporate Governance Code

The German Sustainability Code (DNK) provides a framework for reporting on non-financial performance that can be used by organisations and companies of all sizes and legal forms. The DNK can be used anywhere in the world, the registered office is not relevant for the application of the DNK.
The DGCK sets out essential statutory regulations for the management and supervision of German listed companies (corporate governance) and contains internationally and nationally recognised standards for good and responsible corporate governance.

https://www.dcgk.de/de/kodex/aktuelle-fassung/praeambel.html
https://www.deutscher-nachhaltigkeitskodex.de/de/startseite.html
Abbreviation: DGCK
Country:Germany
Category:CSR General

German Global Compact Network

The German Global Compact Network (DGCN) brings together the German signatories of the UN Global Compact: there are currently around 400 companies - from DAX corporations to SMEs to small specialists - and nearly 60 organizations from civil society, academia and the public sector.

https://www.globalcompact.de/de/ueber-uns/deutsches-netzwerk.php
https://www.unglobalcompact.org/
Category:Reporting Standards

German Sustainability Council

Opinion of the German Council for Sustainable Development on the implementation of Directive 2014/95/EU

https://www.nachhaltigkeitsrat.de/wp-content/uploads/migration/documents/RNE_Stellungnahme_BMJV_14-04-2016.pdf
https://www.nachhaltigkeitsrat.de/aktuelles/bundestag-verabschiedet-gesetz-zur-csr-berichtspflicht/
Abbreviation: RNE
Category:National implementation

GermanWatch

Transparency enables democratic control. Germanwatch demands that companies disclose information that allows an assessment of the human rights, social, political and environmental risks and impacts of their business activities worldwide.

https://www.germanwatch.org/de/thema/unternehmensverantwortung/transparenzpflicht-unternehmen
https://www.germanwatch.org/de/13596
Category:Watchdogs

Germanwatch

Germanwatch criticizes weak implementation of EU directive on transparency obligations by Germany

https://www.germanwatch.org/de/13596
2016_04_22_Germanwatch_CSR_RL_UmsG_RefE
Category:National implementation

GESI

With members from major ICT companies and organisations around the globe, the GeSI is a leading source of impartial information, resources and best practices for achieving integrated social and environmental sustainability through ICT.

https://gesi.org
https://gesi.org/about/mission-vision-ict-sustainability
Abbreviation: GESI
Category:Reporting Standards

Bischöfliches Hilfswerk MISEREOR e.V. und Germanwatch

Bericht 2017 Globale Energiewirtschaft und Menschenrechte - Deutsche Unternehmen und Politik auf dem Prüfstand

http://www.germanwatch.org/sites/germanwatch.org/files/publication/18577.pdf
Category:NFIR Analyses

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