Weekly update
17/2025
April 30, 2025
Legislation
Global Guidelines and Regulations
KPMG: "Global implications of EU sustainability reporting"
Manuals and Hanbooks
Non-financial Reporting
Adopting and Implementing Sustainability Reporting Standards: IFRS S1 and IFRS S2
The ESG KPIs Library
Analyses and Handbooks
Horváth Study: "CSRD study 2025"
Kanata Advisors: "The State of Sustainable Business"
Deloitte: "Sustainability Reporting Benchmarking Insights"
Database of Sustainability Report
Food & Beverage
Acomo Group Annual Report 2024, Sustainability Report from page 79
16/2025
April 23, 2025
Legislation
Financial institutions and Insurance companies
GSSB:
GRI Sector Standards Project for Financial Services – Banking
Manuals and Handbooks
Non-financial Reporting
Proposal for a Directive of the EU Parliament and of the Council amending Directives 2006/43/EC, 2013/34/EU, (EU) 2022/2464 and (EU) 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
Database of Sustainability Reports
Insurance
If Annual Report 2024, Sustainability Report from page 10
Transportation
IVECO GROUP Annual Report 2024, Sustainability Report from page 10
15/2025
April 16, 2025
Legislation
Financial institutions and Insurance companies
ESMA:
CSA on BMR ESG Disclosure – Final report
ESMA:
Fund names: ESG-related changes and their impact on investment flows
Manuals and Handbooks
Taxonomy
EU Taxonomy Reporting 2024
Non-financial Reporting
Auditing
Sustainability Reports
ACCA:
Sustainability Reporting – SME Guide
Double Materiality
Grenergy: Double Materiality Analysis 2024
Database of Sustainability Reports
Banking
VÚB Banka Annual Report 2024, Sustainability Report from page 306
Energy - Infrastructure
ENGIE UNIVERSAL REGISTRATION DOCUMENT 2024, Sustainability Statement from page 68
14/2025
April 9, 2025
Legislation
Financial institutions and Insurance companies
EU Platform on Sustainable Finance: Advancing Sustainable Finance - Technical Criteria for New Activities & First Review of the Climate Delegated Act
Manuals and Handbooks
Taxonomy
Simplification of the Delegated Acts of the EU Taxonomy
Non-financial Reporting
EBA Pillar 3: A Practical Guide
Corporate Criminal ESG
Analyses and Surveys
Deloitte: Sustainability Reporting Practice under CSRD/ESRS - An Analysis of listed Companies for FY2024
Deloitte: EU Omnibus Proposals - What it Means for Sustainability Reporting
KPMG: Real Time ESRS: FAST 50
Database of Sustainability Reports
Banking
Raiffesein Bank, Annual Report 2024, Sustainabiliry Report from page 67
13/2025
April 2, 2025
Legislation
Financial institutions and Insurance companies
EU Platform on Sustainable Finance: "Platform response to the draft taxonomy delegated act consultation"
BUSINESS AS USUAL: Bank Net Zero Commitments, Lending and Engagement
EBA: "Report On Data Availability and Feasibility Of Common Methodology for ESG Exposures"
Manuals and Handbooks
Taxonomy
THE EUROPEAN TAXONOMY - Optimizing regulation to make it a real economic steering tool for the transition
COMMISSION NOTICE on the interpretation and implementation of certain legal provisions of the Disclosures Delegated Act under Article 8 of the EU Taxonomy Regulation on the reporting of Taxonomy-eligible and Taxonomy-aligned economic activities and assets (third Commission Notice)
Non-financial Reporting
ESG Controls Toolkit: "A Comprehensive Framework for Sustainability Reporting"
Database of Sustainable Reports
Banking
Addiko Annual Report 2024
HR Services
Randstad Annual Report 2024