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Business Knowledge and Implementation Centre

Business Knowledge and Implementation Centre

We support leading businesses in understanding the EU sustainability rules and standards, and develop best practice.
We support businesses in understanding EU sustainability legislation and developing best practice to achieve EU and national decarbonisation objectives.

Here, companies, financial institutions, and public authorities can access tools for sustainability reporting, case studies and key resources to facilitate them on their sustainability journey.

Research

Corporate ESG reporting

Following the EU Corporate Sustainability Reporting Directive (CSRD), large companies started to report in accordance with the first set of European Sustainability Reporting Standards (ESRS) in 2024. Our study provide major insights on challenges and emerging best practices, focusing on:

  • Double materiality assessment
  • Climate transition plans and GHG disclosures
  • Sustainability due diligence
  • Biodiversity and ecosystems

Do not miss the last section with important recommendations for businesses, auditors and policymakers.

Download report

People

100

Branches

5

European countries

3

The year we started

2013

Focused analysis of sustainability disclosures by companies mandated to report under the CSRD and ESRS. The findings of the study feed directly into the EU Omnibus proposal to simplify reporting obligations and the review of the first set of standards. 

The research provides key insights on the improvements and challenges identified in the first year of reporting by companies, especially regarding double materiality assessment, climate transition plans and value chain information.

Download report

People

100

Branches

5

European countries

3

The year we started

2013

Will be published soon.

People

100

Branches

5

European countries

3

The year we started

2013

Sustainable Finance

We have been a leading advocate behind the Corporate Sustainability Due Diligence Directive (CSDDD) since 2006. We focus on its good implementation.

The CSDDD sets a risk-based approach that requires companies to identify and take appropriate action to address harmful impacts on human rights and the environment. A good implementation by companies is critical for tackling systemic challenges in global value chains and protecting people and nature. 

We have long promoted sustainability due diligence as a solution to accountability and governance gaps by:

  • Leading the work to ensure that the CSDDD addresses environmental and climate needs.
  • Promoting corporate leadership’s responsibility in the sustainability due diligence framework.
  • Providing expert advice to EU institutions, and publishing technical and legal briefings.
  • Guaranteeing that CSDDD and EU sustainability reporting standards are aligned with each other on key aspects and level of ambition for both due diligence and climate transition plans.

Legal analysis

We help to lead civil society, and build collaboration with business leaders. Since 2007, we have been board members of the European Coalition for Corporate Justice.

Sustainability due diligence aims to tackle global problems. Reaching this goal requires alignment, collaboration and a common sense of direction among civil society and business leaders alike.

We contribute to the building of a common understanding on the problems, solutions and the development of responsible business conduct by:

  • Initiating strategic discussions and joint statements with progressive business, responsible investors, trade unions, academics and civil society.
  • Exploring and documenting companies’ experience on opportunities and competitive edge from sustainability.
  • Organising multistakeholder events on due diligence and the implementation of responsible business conduct standards.
  • Showcasing how due diligence can be implemented through conversations with business leaders on Frankly Speaking, our podcast on responsible business.

Best practice

Learn how leading companies are navigating and reporting on key sustainability matters. We identify, analyse and present specific examples to help companies and users of ESG information understand good disclosure practices, focusing specifically on: 
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ESRS Sector specific briefings

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all publications

ESRS Implementation paper

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all publications

Due Diligence implementation materials

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all publications

External Resource Hub

Take a look into our database of useful resources on EU corporate sustainability reporting. This hub is a collection of trustworthy studies, guidance and reports supporting the implementation of the EU Corporate Sustainability Reporting Directive, as well as other pieces of the sustainable finance and corporate accountability legal framework.

go to hub

Frank Bold Advisory

Boost your sustainability reporting with tailored support from Frank Bold Advisory. From ESG tools to carbon footprint analysis, we’ll help you lessen your impact. Contact the team today!

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