Weekly update 2024

December 18, 2024
News
December 2024
"Categorisation of Products under the SFDR: Proposal of the Platform on Sustainable Finance"
Manuals and Handbooks
Non-financial Reporting
"What Internal Auditors Need to Know about ESG Risks and Reporting"
European Investment Bank "Environmental and Social Standards"
Risks
"Top 50 Banks In The World Tackling Adaptation – 2024"
Analyses and Surveys
CEAOB guidelines "Limited assurance on sustainability reporting"
Thank you for following the Portal in 2024, wishing you a Happy Holiday Season and a prosperous New Year 2025
I will be back with updates on January 8, 2025

December 11, 2024
Manuals and Handbooks
Taxonomy
"ESRS Implementation Q&A Platform – Compilation of Explanations January – November 2024"
Double Materiality
"10 Waypoints for CSRD – double materiality"
"EARLY ADOPTERS' CSRD REPORTING"
"Integrating Double Materiality – As Simple as Ticking a Box?"
ISO Standards for ESG - new tab
ISO Standards for ESG and Sustainability Reporting
Analyses and Surveys
PWC: "All Hands on Deck: CSRD as the accelerator for sustainable business transformation"

December 4, 2024
Manuals and Handbooks
Taxonomy
EC: Set of frequently asked questions on EU Taxonomy, November 29, 2024
"Triodos Bank EU Taxonomy reporting methodology 2023"
Non-financial Reporting
IFRS "Sustainability-related risks and opportunities and the disclosure of material information"
Risks
"Greenwashing Outlook"
Database of Sustainability Reports
Production
Sustainability Report Vestas 2023

November 27, 2024
News
November 2024
BIS: "The rising tide of climate finance – scope to adjust prudential treatment"
Manuals and Surveys
Non-financial Reporting
"AI and ESG An introductory guide for ESG practitioners"
"Sustainability disclosure for companies", 2025 EDITION
KPMG "ESRS Foundations"
Risks
EC: "Quantitative assessment of the financial materiality of climate physical risks: a case study"
Analyses and Surveys
KPMG "Survey of Sustainability Reporting 2024"
Database of Sustainability Reports
Production
Sustainability Report RS Group 2023/2024

November 20, 2024
News
November 2024
The company Frank Bold has analyzed ESG reports of 100 companies
Manuals and Handbooks
Non-financial Reporting
"Framework for implementing environmental, social and governance (ESG) principles"
"GHG Protocol Summary of Scope 3 Proposals"
"GHG Protocol Scope 2 Guidance"
Videos and podcasts
On November 15, 2024, the European Commission organized a one-day seminar "How to support companies in applying European Sustainability Reporting Standards (ESRS)"
Analyses and Surveys
"Trends and projections in Europe 2024"
Database of Sustainability Reports
Waste Management
Waste Connections Sustainability Report 2024

November 13, 2024
News
November 2024
The Association of Social Responsibility in the Czech Republic announced the results of the second year of a unique independent comparison of Czech companies in the field of ESG
Manuals and Handbooks
Non-financial Reporting
Manual "Scope 3 Emissions Reporting & Where to Start"
Analyses and Surveys
"Reporting things 2024"
Database of Sustainability Reposts
Transportation
Sustainability Report FS Italiane Group 2023
Blog
Ján Maxim: "ESG Reporting: How to turn an obligation into an opportunity" (in SK version)

November 6, 2024
News
November 2024
European Supervisory Authorities are finalizing rules to facilitate access to financial and sustainability information in a single access point
Annual report of the European Supervisory Authorities (EBA, EIOPA and ESMA - ESA) on the disclosure of major adverse impacts under the Sustainable Finance Disclosure Regulation (SFDR)
Guidelines for the implementation of the Transitional Plan for Climate Change Mitigation - Update
Manuals and Handbooks
Non-financial Reporting
Building a Sustainable Future: ESG Business Handbook
Launch and facilitate the implementation of new EEFIG Working Group "Applying theEnergy Efficiency First principle in sustainable finance"
Videos and podcasts
New: Part 11 on the CSDDD: Lessons from the French Duty of Vigilance law
Database of Sustainability Reports
Legal services
Sustainable Report 2024 Linklaters 2024
Real State
ESG Report JRD 2023

October 30, 2024
News
October 2024
European common enforcement priorities for 2024 corporate reporting
The European Securities and Markets Authority (ESMA) has issued its annual statement
Manuals and Handbooks
Non-financial Reporting
ESG Reporting: 20 Key Metrics andHow to Calculate Them
Analyses and Surveys
The Visionary CEO's Guide to Sustainability 2024
The world's most sustainable companies in 2024: TIME and Statista rankings
Database of Sustainable Reports
Financial Services
Morgan Stanley ESG report 2023

October 23, 2024
News
October
IAASB has approved the International Standard for Sustainability Assurance 5000. The final version of the standard is expected by the end of 2024
Manuals and Handbooks
Non-financial Reporting
GHG Reporting: How to Keep Your Investors and the Environment Happy
"Deployment of ESRS: A Management Tool for Transition" A Guide for Large Companies
Study "Climate Protection - Decarbonisation Reporting" by Kirchhoff Consult and BDO
Analyses and Surveys
Global insurance report 2024
RepRisk's report on greenwashing
Database of Sustainability Reports
Banking
EUROPEAN INVESTMENT BANK GROUP
Audit firms
KPMG Norway
PwC Slovakia
Telecomunication
PPF Telecom Group

October 16, 2024
News
October 2024
Canada to Introduce Mandatory Climate Disclosure Requirements for Large Companiesi
Legislation
Global Gidelines and Regulations
ESG Legislation Tracker - document
ESRS
Exposure Draft ESRS Oil and Gas - document
Manuals and Handbooks
Risks
Biodiversity Finance Reference Guide
A comprehensive guide that explains and simplifies the requirements for
physical risks under the Corporate Sustainability Reporting Directive (CSRD) - document
WWF Risk Filter Suite
Videos and podcasts
New: Part 9 and 10 on the CSDDD
Analyses and Surveys
The State of ESG & Sustainability Reporting Challenges and Recommendations for 2025 - document

October 9, 2024
Manuals and Handbooks
We have created a new section: Videos and Podcasts under Manuals and Guides
Videos and podcasts
Anne Jacobs: Upskilling for ESG Reporting - Learning CSRD / ESRS. How I Started
Link to a series of podcasts dealing with the CSDDD
Double Materiality
Assessment of the biodiversity impacts and dependencies of globally listed companies
Risks
Global Survey of Nature Risk Management at Financial Firms
Global survey of natural risk management financial companies
GARP conducted a global study of financial risk management. The report provides an overview of current risk management practices and helps companies prioritize areas for improvement.

October 2, 2024
News
September
Germany: The Federal Council proposes changes in the implementation of the CSRD
Manuals and Handbooks
Non-finacial reporting
The Climate Dictionary
Risks
Report of the C-level ESG Risk Roundtable
Analyses and Surveys
An interesting insight into how the largest listed companies from Norway, Sweden, Denmark and the EU have adapted in the matter of ESRS standard reporting.
PositionGreen ESG100 Review 2024
How the Financial Reporting Council (FRC) in the UK, as the reporting and auditing regulator, views the quality of sustainability reporting can be found at
Annual Review of Corporate Reporting 2023/2024
Database of Sustainability Reports
Banking
Inspiration regarding the compilation of a sustainability report can also be found in countries outside the EU, as evidenced by the report of RT Bank Rakyat Indonesia

September 25, 2024
Legislation
ESRS
- EFRAG TNFD – ESRS mapping
Document
Manuals and handbooks
Non-financial reporting
- GPW Group's ESG Reporting Guidelines
Document
- "Corporate Environmental Due Diligence and Reporting in the EU"
Document
Risks
- Potential Material Risks- Enel
Document
Double Materiality
- Enel

September 18, 2024
Legislation
Financial institutions and insurance companies
- Guide on climate-related and environmental risks;
- ECB sets deadlines for banks to deal with climate risks.
- CRR III
- CRD IVGlobal guidelines and regulations
Database of sustainability reports
- A report has been added in the Production sector
Manuals and handbooks
Non-financial reporting
- How to read your company's MSCI ESG Ratings report
Collection of ESG Data
- Unified cross-Baltic ESG Client Questionnaire
News
September
