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.

Government

Position of the Federal Government: Implementation of the CSR Directive at minimum level (1:1 implementation)

https://www.bmjv.de/SharedDocs/Gesetzgebungsverfahren/DE/CSR-Richtlinie-Umsetzungsgesetz.html
Category:National implementation

Government, Ministry of Labour and Social Affairs

In the negotiations on the CSR Directive, it was important to the Federal Government that companies were able to fulfil their reporting obligations in the most flexible form possible and without disproportionate requirements.

https://www.csr-in-deutschland.de/DE/Politik/CSR-national/Aktivitaeten-der-Bundesregierung/CSR-Berichtspflichten/csr-berichtspflichten.html
Abbreviation: BMAS
Category:NFIR Positions

Government, Ministry of Labour and Social Affairs

The Federal Government expressly opposes new statutory reporting obligations on social and ecological information.

https://www.drsc.de/app/uploads/2017/03/17_05k_IFRS-FA_EU-RL_Bundesregierung_2011.pdf
Abbreviation: BMAS
Category:NFIR Positions

Government, Ministry of Labour and Social Affairs

Germany has transposed the Directive into national law (CSR Directive Implementation Act). The CSR Directive Implementation Act has been applicable to management reports since fiscal 2017.

https://www.csr-in-deutschland.de/DE/Politik/CSR-national/Aktivitaeten-der-Bundesregierung/CSR-Berichtspflichten/richtlinie-zur-berichterstattung.html
https://www.csr-in-deutschland.de/DE/Politik/CSR-national/Aktivitaeten-der-Bundesregierung/CSR-Berichtspflichten/csr-berichtspflichten.html
Abbreviation: BMAS
Category:NFIR Positions

GRI

The GRI Reports List gives a detailed overview of all reports included in GRI’s Sustainability Disclosure Database.

https://www.globalreporting.org/services/reporting-tools/Reports_List/Pages/default.aspx
Abbreviation: GRI
Category:National implementation

GRI

Global Reporting Initiative :: The sustainability challenge

https://www.youtube.com/watch?v=ePeYRg8x-4w&t=72
Category:Videos

GRI - Linking standards to the EU Directive

A working document helping to link GRI-Standards and European Directive on non financial and diversity disclosure.

https://www.globalreporting.org/standards/resource-download-center/linking-gri-standards-and-european-directive-on-non-financial-and-diversity-disclosure/
Category:Reporting Standards

GRI Consolidated Standards - Spanish

Versión consolidada estándar GRI en español

https://www.globalreporting.org/standards/gri-standards-translations/gri-standards-spanish-translations-download-center
Category:Reporting Standards

GRI G4 Guide - Spanish

Guía para la elaboración de memorias de sostenibilidad GRI

https://www.globalreporting.org/resourcelibrary/Spanish-G4-Part-One.pdf
https://www.globalreporting.org/resourcelibrary/Spanish-G4-Part-Two.pdf
Category:Reporting Standards

Hans-Boeckler foundation

companies potentially affected by the CSR Directive Implementation Act

https://www.boeckler.de/pdf/p_mbf_report_2016_27.pdf
Abbreviation: HBS
Category:National implementation

HSG Uni St Gallen

Was ist eigentlich Corporate Social Responsibility (CSR)?

https://www.youtube.com/watch?v=3ejgFi5hYLQ&t=77
Category:Videos

HSG Uni St Gallen

What is Corporate Social Responsibility (CSR)? The animated video from the series "Little Green Bags" tries to answer this question in a professional and entertaining way.

https://www.youtube.com/watch?v=E0NkGtNU_9w
Category:Videos

IBEX 35 CSR Analysis 2015 - Spanish CSR Observatory

Las responsabilidad social corporativa en las memorias anuales de las empresas del IBEX 35. Observatorio de Responsabilidad Social Corporativa. Año 2015.
Corporate social responsibility in the annual reports of the companies of the IBEX 35. Observatory of Corporate Social Responsibility. Year 2015.

https://observatoriorsc.org/Informe_memoriasRSC_ibex_2014_completo_def.pdf
Category:NFIR Analyses, Watchdogs

Improntaetica

A Not for profit organization for the development of CSR policies in Emilia-Romagna Region

http://www.improntaetica.org/tag/rendicontazione-non-finanziaria/
Country:Italy
Category:

Tesoro

Information about the two public consultations before the law was entered in force

http://www.dt.tesoro.it/it/consultazioni_pubbliche/consultazione_pubblica_eltif.html
Country:Italy
Category:

Institute of Business Ethics

The Institute of Business Ethics is a non-profit professional organisation that aims at promoting high standards of business practice based on ethical values through the dissemination of knowledge and good practice.

http://www.purposeofcorporation.org/www.ibe.org.uk%C2%A0
Abbreviation: Institute of Business Ethics
Category:Reporting Standards

Integrating the SDG into Corporate Reporting

A Practical Guide Outlines a three-step process to embed the Sustainable Development Goals (SDGs) into existing business and reporting processes. It helps business to better report their impact on the SDGs and address the information needs of relevant stakeholders. This Guide follows an approach that is aligned with the UN Guiding Principles on Business and Human Rights and the GRI Standards.

https://www.unglobalcompact.org/library/5628
Abbreviation: UN
Category:NFIR Positions

International Integrated Reporting Committee

The IIRC is aiming for Integrated Reporting

http://www.theiirc.org/
Abbreviation: IIRC
Category:Reporting Standards

Introduction to GRI and Sustainability Reporting Standards

Introduction to GRI and Sustainability Reporting Standards

https://learning.climate-kic.org/courses/gri-and-sustainability/introduction-to-gri-and-sustainability-reporting-standards
Category:Videos

IÖW

GERMAN COMPANIES BEFORE THE CSR REPORTING REQUIREMENT
Monitoring for non-financial reporting

https://www.ioew.de/projekt/ranking_der_nachhaltigkeitsberichte_monitoring_projekt_2017/
Abbreviation: IÖW
Category:National implementation

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