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Non-financial Reporting
July 2025
30/2025
Albin Axelsson: "Impact of EU Omnibus Simplification Proposals on Sustainability Reporting"
Avneesh Pandey: "Building & maintaining an ESG Legal register"
29/2025
AMA: "Global Reporting Initiative" e-book
DFIN: "The Future of ESG and Sustainability Reporting: What Issuers Need to Know Right Now"
28/2025
Das VSME-Modul des Deutschen Nachhaltigkeitskodex (German)
Environmental Key Performance Indicators
Mapping ESG A Landscape Review Of Certifications, Reporting Frameworks And Practices
27/2025
ESG Glossary
CSRD Richtlinie zur Nachhaltigkeitsberichterstattun (German)
26/2025
ESG Reporting Metrics & Formulae
June 2025
24/2025
Albin Axelsson: "GreenTally.ai ESG Middle-Office Solution for FictionalCo"
Practical Sustainability: "From Emissions to Solutions: The Power of GHG Accounting"
23/2025
The Big eBook of Sustainability Reporting Frameworks 2025
May 2025
21/2025
Sustainability Reporting Body of Knowledge
ESRS Assurance Maturity: A New Era for Sustainability Reporting
20/2025
Harvard Business School: "How ESG Issues Become Financially Material to Corporations and Their Investors"
CIRIO: "Response To EFRAG Consultation"
Sustainability: Reporting, Auditing, Supervision
19/2025
EBA: "Indicators for Risk Assessment and Resolution & Detailed Risk Analysis Tools"
18/2025
VSME in Action: Empowering SMEs for a Sustainable Future
Mapping ESG A Landscape Review Of Certifications, Reporting Frameworks And Practices
Inside the first CSRD reports: key trends & insights uncovered
April 2025
17/2025
"Adopting and Implementing Sustainability Reporting Standards: IFRS S1 and IFRS S2"
The ESG KPIs Library
16/2025
Proposal for a Directive of the EU Parliament and of the Council amending Directives 2006/43/EC, 2013/34/EU, 2022/2464 and 2024/1760 as regards certain corporate sustainability reporting and due diligence requirements, 16.4.2025
Accounting Standards Committee of Germany: Ten suggestions for the revision of ESRS Set 1: Initial ideas by the DRSC Sustainability Reporting Technical Committee
MSCI Institute Sustainability: How can I use climate scenarios? A practical guide
ESG Communication: Insights into Issue Management, Greenwashing, and Crisis Communication
15/2025
Auditing Sustainability Reports
ACCA: "Sustainability Reporting – SME Guide"
14/2025
EBA Pillar 3: "A Practical Guide"
PittLAw: "Corporate Criminal ESG"
13/2025
ESG Controls Toolkit: "A Comprehensive Framework for Sustainability Reporting"
March 2025
12/2025
Implementation Guide ISSA 5000
SBTi Corporate Net-Zero Standard
Environmental Reporting Guidance in Sustainability Reports
10/2025
Internal Audit and ESG criteria
Practical Sustainability: "Greenwashing"
Greenhouse Gas Protocol (czech)
09/2025
Comprehensive overview Emissions
"ESG - Driven Value Creation"
Examples of ESG integration in practice
Climate issues: "What are the links between financial statements and sustainability performance?" (french)
A contribution to thought
February 2025
08/2025
"Valuing Impact Materiality February 2025"
Methods for assessing and valuing materiality thresholds and Industry benchmarks under the EU CSRD
07/2025
KPMG: "GHG emissions reporting"
ESRS for non-EU Groups
"Applying
IFRS S1 when reporting only climate-related disclosures in accordance with IFRS
S2"
IFRS has published new guidance to help companies take a climate-focused approach to sustainability reporting
How to become ESG Manager
ROPES & GRAY "CSRD Trasposition Tracker"
Overview of countries that have adopted legislation implementing CSRD (at least partially) according to Ropes & Gray
06/2025
ACCA's Guide "Preparation for Sustainability Reporting"
helps all stakeholders, especially professional accountants, take a leadership role and enable better business
ACCA's Guide "Sustainability reporting: risk and materiality"
on how to define material information to be disclosed
05/2025
Navigator ESRS
January 2025
04/2025
"Das neue DNK-Angebot für berichtspflichtige Unternehmen nach der CSRD (ESRS Set 1)"
Checklist to facilitate the implementation of ESRS reporting requirements (in German)
"ESG Implementation Guide: Getting started"
Perspectives, guidance and practical tools to help companies launch environmental, social and governance (ESG) programs and develop disclosures
03/2025
The Global Reporting Initiative (GRI)
Document examines the impacts of digitalization on sustainability reporting
02/2025
ESG
checklist for Boards
European Sustainability Reporting Standards:
From Theory to Practice
IFAC: "Building Trust in Sustainability
Reporting and Preparing for Assurance: Governance and Controls for
Sustainability Information"
CPA: "Processes and Controls over Sustainability Reporting"
Achieving Effective Internal Control over
Sustainability Reporting (ICSR): Building Trust and Confidence through the COSO
Internal Control—Integrated Framework
IFC: "Sustainability Committees – Structure and Practices"
provides a comprehensive survey of the role of sustainability committees in corporate governance