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.

Sustainability Accounting Standards Board

The SASB was founded in 2011 to develop and disseminate sustainability accounting standards.

https://www.sasb.org/
Abbreviation: SASB
Category:Reporting Standards

Sustainalytics’ ESG Risk Ratings

Sustainalytics’ ESG Risk Ratings are designed to help investors identify and understand financially material ESG risks at the security and portfolio level.

https://www.sustainalytics.com/esg-ratings/
Abbreviation: Sustainalytics
Category:Reporting Standards

Sustainalytics’ ESG Risk Ratings

Sustainalytics’ ESG Risk Ratings are designed to help investors identify and understand financially material ESG risks at the security and portfolio level.

https://www.sustainalytics.com/esg-ratings/
Abbreviation: Sustainalytics
Category:Rating Agencies

sustentia innovacion social

Sustentia Social Innovation Support for organizations, companies and organizations with consulting projects, consultancy and research

The policy of transparency and accountability organizations adopt and develop the mechanisms to develop are the key to confidence, the support and the participation and collaboration of stakeholders. Also avoids the appearance of direct risks arising from the opacity and supports risk control corruption and possible impacts.

Sustentia performs the technical direction of the annual report of the Social Responsibility, analyzing the quality of information in memories responsibility IBEX35.

http://www.sustentia.com/en/responsabilidad-social/
Category:Rating Agencies

Task Force on Climate-related Financial Disclosures

The FSB Task Force on Climate-related Financial Disclosures (TCFD) will develop voluntary, consistent climate-related financial risk disclosures for use by companies in providing information to investors, lenders, insurers, and other stakeholders.

https://www.fsb-tcfd.org/
https://www.fsb-tcfd.org/publications/final-recommendations-report/
Abbreviation: TCFD
Category:Reporting Standards

Task Force on Climate-related Financial Disclosures

The FSB Task Force on Climate-related Financial Disclosures (TCFD) will develop voluntary, consistent climate-related financial risk disclosures for use by companies in providing information to investors, lenders, insurers, and other stakeholders.
We provide companies and policymakers with the practical tools and technical expertise they need to implement the recommendations of the Task Force on Climate-related Financial Disclosures.

https://www.cdsb.net/what-we-do/task-force-climate-related-financial-disclosures
https://www.fsb-tcfd.org/publications/final-recommendations-report/
Abbreviation: TFCD
Category:Reporting Standards

The German Sustainability Code

The German Sustainability Code (DNK) provides companies of all sizes with a pragmatic framework for reporting on non-financial corporate performance. The DNK contains an EU CSR directive-compliant declaration on the company's ecological, social and economic goals and performance.

https://www.deutscher-nachhaltigkeitskodex.de/de/datenbank/dnk-datenbank.html
https://www.deutscher-nachhaltigkeitskodex.de/de/datenbank/dnk-datenbank.html
Category:Reporting Standards

The Italian law n. 254 of 30/12/2016

The Italian law n. 254 of 30/12/2016

http://www.gazzettaufficiale.it/eli/id/2017/01/10/17G00002/sg
Country:Italy
Category:National implementation

Study by Selena Aureli, Elisabetta Magnaghi and Federica Salvatori

The NFRD aims to achieve similar high level of transparency across Europe, increase trust in the information provided and move toward a more sustainable economy. These objectives are pursued by minimum requirements and allowing for high flexibility of actions. This research investigates how this discretion was used in the context of the objectives of the NF Directive. Results show an alignment when legal requirements are set by the EU and a spontaneous convergence of certain elements of disclosure, but also significant differences that could hinder the aims of the NF Directive. Differences in requirements for completeness, comparability, and clarity of information stand out and affect the achievement of similar level of transparency. "

https://lra.le.ac.uk/bitstream/2381/42946/6/12902-24713-2-PB.pdf
Category:National implementation

Themis Research

Themis Research is an independent research consultancy specialising in international law and policy in the areas of human rights, the social and environmental dimensions of sustainable development, responsible business conduct, and human development

https://themis-research.net/
https://themis-research.net/experience
Abbreviation: Themis
Category:Reporting Standards

Transparency international

We work together with governments, businesses and citizens to stop the abuse of power, bribery and secret deals.

https://www.transparency.org/
Category:Watchdogs

Vigeo Eiris’ Services

Vigeo Eiris was created in 2016 from the merger of the two agencies Eiris (UK) and Vigeo (F) and sees itself as a leading European sustainability rating agency..
Vigeo Eiris 26 000 Vigeo Eiris’ comprehensive audit is based on the ISO 26000 definition of CSR: a company’s responsibility towards the impacts of its decisions and activities upon society and environment, translated through ethical and transparent behaviour.
The ISO 26 000 standard defines social responsibility of companies and organisations. It enables the translation of CSR principles into actions, from a perspective of continuous improvement. Vigeo Eiris offers an evaluation aligned with this standard, to identify your achievements and your main areas for improvement.

http://www.vigeo-eiris.com/
Abbreviation: Vigeo Eiris
Category:Rating Agencies

William De Catelle

European Union Directive 2014/95 on Non-Financial Reporting: A Successful Experimentalist Governance Architecture?
The King’s Student Law Review, Vol. 9, Issue 1, 53-66

Category:National implementation

World Business Council for Sustainable Development

WBCSD is a global, CEO-led organization of over 200 leading businesses working together to accelerate the transition to a sustainable world

https://www.wbcsd.org/
Abbreviation: WBCSD
Category:Reporting Standards

WWF

The World Wide Fund For Nature (WWF) is one of the largest and most experienced conservation organisations in the world.

https://www.wwf.de/ueber-uns/
Abbreviation: WWF
Category:Watchdogs

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