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)
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.
Government, Ministry of Labour and Social Affairs
The Federal Government expressly opposes new statutory reporting obligations on social and ecological information.
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/csr-berichtspflichten.html
GRI
The GRI Reports List gives a detailed overview of all reports included in GRIs Sustainability Disclosure Database.
GRI
Global Reporting Initiative :: The sustainability challenge
GRI - Linking standards to the EU Directive
A working document helping to link GRI-Standards and European Directive on non financial and diversity disclosure.
GRI Consolidated Standards - Spanish
Versión consolidada estándar GRI en español
GRI G4 Guide - Spanish
Guía para la elaboración de memorias de sostenibilidad GRI
https://www.globalreporting.org/resourcelibrary/Spanish-G4-Part-Two.pdf
Hans-Boeckler foundation
companies potentially affected by the CSR Directive Implementation Act
HSG Uni St Gallen
Was ist eigentlich Corporate Social Responsibility (CSR)?
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.
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.
Improntaetica
A Not for profit organization for the development of CSR policies in Emilia-Romagna Region
Tesoro
Information about the two public consultations before the law was entered in force
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.
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.
International Integrated Reporting Committee
The IIRC is aiming for Integrated Reporting
Introduction to GRI and Sustainability Reporting Standards
Introduction to GRI and Sustainability Reporting Standards
IÖW
GERMAN COMPANIES BEFORE THE CSR REPORTING REQUIREMENT
Monitoring for non-financial reporting