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.

IÖW future Ranking

Ranking of sustainability reports of large, small and medium-sized companies in Germany, sponsored by the Federal Ministry of Labour and Social Affairs.

https://www.ranking-nachhaltigkeitsberichte.de/data/ranking/user_upload/2015/Ranking_Nachhaltigkeitsberichte_2015_Ergebnisbericht.pdf
https://www.ranking-nachhaltigkeitsberichte.de/
Abbreviation: iöw
Category:NFIR Analyses

IÖW future Ranking

Criteria and evaluation method in the ranking of sustainability reports

https://www.ioew.de/fileadmin/user_upload/BILDER_und_Downloaddateien/Publikationen/2018/Ranking_Nachhaltigkeitsberichte_2018_Bewertungskriterien_Grossunternehmen.pdf
Category:Analysis Standards

IÖW-future-Ranking der Nachhaltigkeitsberichte

Since 1994, a ranking of sustainability reports of large, small and medium-sized companies in Germany has been sponsored by the Federal Ministry of Labour and Social Affairs.

https://www.csr-in-deutschland.de/DE/Politik/CSR-national/Aktivitaeten-der-Bundesregierung/IOeW-future-Ranking/ioew-future-ranking.html
Abbreviation: BMAS
Category:NFIR Analyses

ISTAS Guide

Guía para la participación de los trabajadores y sus representantes legales en las políticas de responsabilidad social empresarial. ISTAS año 2016. (Guide for the participation of workers and their legal representatives in corporate social responsibility policies)

http://www.istas.net/descargas/Guia%20Score%20Espanol.pdf
Category:Analysis Standards, CSR General

ISTAS Website on CSR

Web de ISTAS-CCOO sobre Responsabilidad Social Empresarial

http://www.istas.net/web/index.asp?idpagina=4069
Category:CSR General, NFIR Analyses, NFIR Positions

Italian Enterprises Register

The Italian Enterprises Register is also the place where non-financial information reports by all companies falling under the Directive have to be handed in and archived.

http://www.registroimprese.it/bilancio-d-esercizio
Country:Italy
Category:Public Registers

Italian Ministry of Economic Development

Survey on good practices of inclusive and sustainable innovation and NFIR by the Italian Ministry of Economic Development

http://www.sviluppoeconomico.gov.it/images/stories/documenti/Indagine-MiSE-PCN-Helpdesk.pdf
Country:Italy
Category:

KPMG study on corporate responsibility reporting 2017

Estudio KPMG sobre reporting de responsabilidad corporativa 2017 Resumen ejecutivo con datos de España (KPMG study on corporate responsibility reporting 2017 Executive summary with data from Spain)

https://assets.kpmg.com/content/dam/kpmg/es/pdf/2017/10/el-camino-por-recorrer-informe-responsabilidad-corporativa.pdf
Category:NFIR Analyses

Mapfre 2010 - Trade Union Analysis

Analysis of the non-financial information report of Mapfre from 2010, conducted by the Spanish trade union confederation CCOO.

https://www.ccoo-servicios.es/archivos/rse/AnalisisRSECCOOMapfre2010.pdf
Category:NFIR Analyses

Marcus Löning

Human rights risk analysis
Knowledge Paper for the Webinar of 05.04.17 " vimeo.com/218586771

vimeo.com/218586771
Category:Videos

NAP on the UN Guiding Principles for Business and Human Rights Germany

On 21 December 2016, the Federal Government adopted the National Action Plan for Business and Human Rights. For the first time, the Federal Government anchors the responsibility of German companies for respecting human rights in a fixed framework in the Action Plan. In the Action Plan, the Federal Government formulates its clear expectation that companies comply with the human rights due diligence obligation and respect human rights along their supply and value chains.

https://www.csr-in-deutschland.de/DE/Wirtschaft-Menschenrechte/Ueber-den-NAP/Ziele-des-NAP/ziele-des-nap.html
Abbreviation: BMAS
Category:CSR General

national CSR Forum

One focus of the forum will be the development of a "Berlin CSR Consensus on Corporate Responsibility in Value and Supply Chains". The aim is to give companies more orientation and security in the management of their production and supply chains.

https://www.csr-in-deutschland.de/DE/Politik/CSR-national/Nationales-CSR-Forum/nationales-csr-forum.html
Category:Reporting Standards

oekom research AG

ESG RANKINGS- Measure and identify companies’ ESG disclosure practices with data-driven scoring and screening solutions.

E&S Disclosure QualityScore, paired with Governance QualityScore, provides a comprehensive ESG assessment of risk.
QualityScore uses a numeric, decile-based score that indicates a company’s governance risk across Governance, Environmental & Social pillars.
A data-driven scoring and screening solution designed to measure and identify areas of environmental and social risk through company disclosure. Scores provide an indication of relative quality compared to industry peers and are supported by factor-level data that is critical to the research process.

https://www.issgovernance.com/esg/rankings/environmental-social-qualityscore/
Abbreviation: ISS
Category:Reporting Standards

oekom research AG

ESG RANKINGS- Measure and identify companies’ ESG disclosure practices with data-driven scoring and screening solutions.

E&S Disclosure QualityScore, paired with Governance QualityScore, provides a comprehensive ESG assessment of risk.
QualityScore uses a numeric, decile-based score that indicates a company’s governance risk across Governance, Environmental & Social pillars.
A data-driven scoring and screening solution designed to measure and identify areas of environmental and social risk through company disclosure. Scores provide an indication of relative quality compared to industry peers and are supported by factor-level data that is critical to the research process.

https://www.issgovernance.com/esg/rankings/environmental-social-qualityscore/
Abbreviation: ISS
Category:Rating Agencies

Osservatorio Socialis

Osservatorio Socialis

https://www.osservatoriosocialis.it/
Country:Italy
Category:

Osservatorio Socialis-Ixé

VIII Report on CSR of Italian Enterprises made by the Osservatorio Socialis-Ixé

http://www.vita.it/it/article/2018/06/22/csr-nel-2017-in-italia-cresce-del-25-per-cento/147314/
Country:Italy
Category:

other

EU NFI Directive: Member States’ implementation of new EU audit rules (October ’18 update) State of play as of October 2018

https://www.accountancyeurope.eu/publications/1607-new-audit-rules-state-play/
Category:National implementation

Oxfam

Oxfam Deutschland e.V. is an independent emergency aid and development organisation based in Berlin.

https://www.oxfam.de/ueber-uns/publikationen/commitment-to-reducing-inequality-index-2018
https://www.oxfam.de/system/files/rr-commitment-reducing-inequality-index-2018-091018-en.pdf
Abbreviation: Oxfam
Category:Watchdogs

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