Weekly update

30/2025

July 30, 2025

Legislation

Global Guidelines and Regulations

EFRAG: "Implementation of ESRS: Initial Observed Practices from Selected Companies"

Manuals and Handbooks

Non-financial Reporting

Albin Axelsson: "Impact of EU Omnibus Simplification Proposals on Sustainability Reporting"

Avneesh Pandey: "Building & maintaining an ESG Legal register"

Analyses and Surveys

SLLS Global: "Thought Leadership 2025 ESG: Environment, Social, and Governance"

PwC: "Sustainability oversight: the corporate director's guide"

EFRAG State of Play 2025: "Implementation of ESRS: Observed Practices based on statements issued as of 20 April 2025"

EFRAG State of Play 2025: "Critical Analysis and Executive Recommendations"

EFRAG 2025 State of Play "market study portal"

Database of Sustainability Reports

Maintenance services

Elis S.A. Universal Registration Document 2024, Sustainability Report from page 153

29/2025

July 23, 2025

Legislation

Financial institution and Insurance companies

BIS Working Papers: "Incorporating physical climate risk into banks"

Manuals and Handbooks

Taxonomy

SDH: "EU Taxonomy for Banks: Assessing Potentially Green Assets"

Non-financial Reporting

AMA: "Global Reporting Initiative" e-book

DFIN: "The Future of ESG and Sustainability Reporting: What Issuers Need to Know Right Now"

Analyses and Surveys

Morgan Stanley: "Sustainable Signals Corporates 2025"

CRIF: Synesgy Global Observatory 2025 – ESG trends in the world of business

Frank Bold: "CSRD research 2025: Prelimiminary findings"

Database od Sustainability Reports

Consulting company

BCG 2024 Annual Sustainability Report

28/2025

July 16, 2025

Legislation

Global Guidelines and Regulations

EFRAG: Draft Amended ESRS Exposure Draft UNAPPROVED Working documents

EFRAG: Draft Amended ESRS 1– Exposure Draft UNAPPROVED Secretariat Working document [Draft] Amended ESRS 1 – v-1.6

Manuals and Handbooks

Non-financial Reporting

Das VSME-Modul des Deutschen Nachhaltigkeitskodex (German)

Environmental Key Performance Indicators

Mapping ESG A Landscape Review Of Certifications, Reporting Frameworks And Practices

Risks

BCG: "From Risk to Resilience" How Banks Can Profit From EBA Guidelines on ESG Risk Management"

Analyses and Surveys

Global Landscape of Climate Finance 2025

Database of Sustainability Reports

Hospitality industry

Kempinski Environmental, Social & Governance Report 2024

27/2025

July 9, 2025

Legislation

Global Guidelines and Regulations

COMMISSION DELEGATED REGULATION of 4.7.2025 amending Commission Delegated Regulation (EU) 2021/2178 as regards the simplification of the content and presentation of information to be disclosed concerning environmentally sustainable activities and Commission Delegated Regulations (EU) 2021/2139 and (EU) 2023/2486 as regards simplification of certain technical screening criteria for determining whether economic activities cause no significant harm to environmental objectives.

Financial institutions and Insurance companies

GreenTally's SFDR Principal Adverse Impact (PAI) Reporting Template 2025

Manuals and Handbooks

Taxonomy

EU Taxonomy Simplification: Delegated Act under "Omnibus I" Package

PwC: "EU Taxonomy reporting 2025"

Non-financial Reporting

ESG Glossary

CSRD Richtlinie zur Nachhaltigkeitsberichterstattun

Risks

Sustainability Risk Policies: 2025 Compilation

Database of Sustainability Reports

Energy sector

CEZ Group 2024 Annual Financial Report, Sustainability Report from page 409

26/2025

July 2, 2025

Legislation

Financial institution and Insurance companies

ESMA: "Final Report 2023-2024 CSA on the integration of sustainability risks and disclosures"

EBA: "Draft Implementing Technical Standards amending Commission Implementing Regulation (EU) 2024/3172, as regards the disclosures on ESG risks, equity exposures and the aggregate exposure to shadow banking entities"

Manuals and Handbooks

Non-financial Reporting

ESG Reporting Metrics & Formulae

Risks

A practical guide to the Circular Risk

EBA: "Risk Assessment Questionnaire"

Analyses and Surveys

Deloitte: "Circular Economy Boundary Framework"

KPMG: "Banks´sustainability related disclosures"

Database od Sustainability Reports

Asset Management

Groupama Rapport ESG 2024