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.

pwc

The new Sustainable Development Goals: How crucial are they to business success?

https://www.pwc.de/de/nachhaltigkeit/die-neuen-sustainable-development-goal-wie-entscheidend-sind-sie-fuer-den-geschaeftserfolg.html
Abbreviation: pwc
Category:CSR General

pwc

CSR Directive Implementation Act has entered into force: Stricter reporting requirements on sustainability

https://www.pwc.de/de/nachhaltigkeit/csr-richtlinie-umsetzungsgesetz-in-kraft-getreten-strengere-vorschriften-zur-berichterstattung-ueber-nachhaltigkeit.html
Abbreviation: pwc
Category:National implementation

pwc US

How do information reporting requirements impact nonfinancial multinational companies?

https://www.youtube.com/watch?v=hzepMJWVS7U
Category:Videos

Quentic

Whitepaper CSR Reporting Obligation: What the new CSR guideline means for your company and how you implement it

www.ecointense.de
https://www.quentic.de/software/nachhaltigkeit/
Category:National implementation

RAINFOREST ACTION NETWORK

Rainforest Action Network uses people power to challenge business as usual. Rainforest Action Network preserves forests, protects the climate and upholds human rights by challenging corporate power and systemic injustice through frontline partnerships and strategic campaigns.

https://www.ran.org/the-understory/follow-the-money-human-rights-abuses-2020-olympics-and-banks/
Abbreviation: RAN
Category:Watchdogs

BOE

Real Decreto-ley 18/2017, de 24 de noviembre, por el que se modifican el Código de Comercio, el texto refundido de la Ley de Sociedades de Capital aprobado por el Real Decreto Legislativo 1/2010, de 2 de julio, y la Ley 22/2015, de 20 de julio, de Auditoría de Cuentas, en materia de información no financiera y diversidad.

https://www.boe.es/boe/dias/2017/11/25/pdfs/BOE-A-2017-13643.pdf
Category:National implementation

Report How sustainability works

Civil society initiatives and proposals for sustainable policies

https://venro.org/fileadmin/user_upload/Dateien/Daten/Publikationen/Dokumentationen/So_geht_Nachhaltigkeit_online.pdf
Abbreviation: VENRO
Category:Rating Agencies

shareaction

We exist to make investment a force for good. Our vision is of an investment system that truly serves savers and communities, and protects our environment for the long term.
We’re working towards a system in which long-term thinking is recognised as the best way to guarantee healthy returns. We believe that anyone can play a part in changing the investment system for good.

https://shareaction.org/about-us/
Category:Watchdogs

Shift

Shift was founded as a non-profit organisation after the endorsement of the Guiding Principles on Business and Human Rights at the UN. Their mission is to put the Guiding Principles into practice in order to support greater respect for the human rights of all people affected by business.

http://www.purposeofcorporation.org/www.shiftproject.org
Abbreviation: Shift
Category:Reporting Standards

Shift

Shift is the leading center of expertise on the UN Guiding Principles on Business and Human Rights. Shift is transforming the impact of business on society. The team at Shift is unparalleled in their ability to work with all stakeholders to translate the principle of corporate respect for human rights into everyday practice in alignment with the Guiding Principles

https://www.shiftproject.org/
Abbreviation: Shift
Category:Reporting Standards

Dirittobancario

Short but complete information about NFIR in Italy

http://www.dirittobancario.it/approfondimenti/societa/la-dichiarazione-non-finanziaria
Country:Italy
Category:National implementation

Social Accountability International - Social Fingerprint

Advancing the human rights of workers around the world.
Measuring and Improving Social Performance
Social Fingerprint® is a program of ratings, training, and toolkits designed to help companies understand and measure their social impact now, and then learn how to improve it.
The program includes: Social Fingerprint® Company Rating System The Social Fingerprint® Supply Chain Management Rating System Online and classroom training and tools

http://www.sa-intl.org/
http://www.sa-intl.org/index.cfm?fuseaction=Page.ViewPage&pageId=1797
Abbreviation: SAI
Category:Rating Agencies

Social Accountabilty International SA 8000 - Spanish

Norma de Responsabilidad Social 8000

http://www.empleo.gob.es/ficheros/rse/documentos/monitoreo/SA8000.pdf
Category:Reporting Standards

Social Reporting Standard (SRS)

Most people know the Social Reporting Standard (SRS) as a reporting tool with which social organisations can communicate their achieved impacts to potential sponsors, donors and the interested public.

https://www.social-reporting-standard.de/
Category:Reporting Standards

Observatorio de responsabilidad social corporativa

The Spanish CSR Observatory monitors the developments around CSR and non-financial information Reporting in Spain.

https://observatoriorsc.org/
Category:CSR General, NFIR Analyses, NFIR Positions

Empleo

Estrategia Española de Responsabilidad Social de las Empresas (Spanish CSR Strategy)

http://www.empleo.gob.es/es/sec_trabajo/EERSE_WEB.pdf
Category:CSR General, National implementation

Stockholm Environment Institute

We are an international non-profit research and policy organisation that tackles environment and development challenges

https://www.sei.org/about-sei/
Abbreviation: SEI
Category:Reporting Standards

Frank Bold

The paper analyses the implementation of the EU Non-Financial Reporting Directive in four European Member States: UK, Germany, France and Italy.

http://www.purposeofcorporation.org/comparing-the-eu-non-financial-reporting-directive.pdf
Category:National implementation

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