Týždenný update

30/2025

30.7. 2025

Legislatíva

Globálne smernice a naradenia

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

Manuály a príručky

Nefinančný reporting

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

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

Analýzy a prieskumy

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"

Databáza správ o udržateľnosti

Služby v oblasti údržby

Elis S.A. Universal Registration Document 2024, Správa o udržateľnosti od strany 153

29/2025

23.7. 2025

Legislatíva

Finančné inštitúcie a poisťovne

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

Manuály a príručky

Taxonómia

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

Nefinančný reporting

AMA: "Global Reporting Initiative" e-book

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

Analýzy a prieskumy

Morgan Stanley: "Sustainable Signals Corporates 2025"

CRIF: Synesgy Global Observatory 2025 – ESG trendy vo svete podnikania

Frank Bold: "CSRD research 2025: Prelimiminary findings"

Databáza správ o udržateľnosti

Poradenská spoločnosť

BCG 2024 Annual Sustainability Report

28/2025

16.7. 2025

Legislatíva

Globálne smernice a naradenia

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

Manuály a príručky

Nefinančný reporting

Das VSME-Modul des Deutschen Nachhaltigkeitskodex

Environmental Key Performance Indicators

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

Riziká

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

Analýzy a prieskumy

Global Landscape of Climate Finance 2025

Databáza správ o udržateľnosti

Hotelierstvo

Kempinski Environmental, Social & Governance Report 2024

27/2025

9.7. 2025

Legislatíva

Globálne smernice a naradenia

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.

Finančné inštitúcie a poisťovne

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

Manuály a príručky

Taxonómia

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

PwC: "EU Taxonomy reporting 2025"

Nefinančný reporting

ESG Glossary

CSRD Richtlinie zur Nachhaltigkeitsberichterstattun

Riziká

Sustainability Risk Policies: 2025 Compilation

Databáza správ o udržateľnosti

Energetika

CEZ Group 2024 Annual Financial Report, Správa o udržateľnosti od strany 409

26/2025

2.7. 2025

Legislatíva

Finančné inštitúcie a poisťovne

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"

Manuály a príručky

Nefinančný reporting

ESG Reporting Metrics & Formulae

Riziká

A practical guide to the Circular Risk

EBA: "Risk Assessment Questionnaire"

Analýzy a prieskumy

Deloitte: "Circular Economy Boundary Framework"

KPMG: "Banks´sustainability related disclosures"

Databáza správ o udržateľnosti

Správa aktív

Groupama Rapport ESG 2024