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.

- Good practices for climate related and environmental risk management

- CRR III

- CRD IV

Global guidelines and regulations

- Directive (EU) 2023/970 of the European Parliament and of the Council of 10 May 2023 to strengthen the application of the principle of equal pay for equal work or work of equal value between men and women through pay transparency and enforcement mechanisms

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