By approaching sustainability strategically, companies can turn corporate reporting into a powerful tool to identify their exposure to climate and social risks in their value chains, future-proof the resilience of their business model and build trust with investors, customers and partners alike.
Yet many companies still struggle with a fundamental question: what does good reporting look like?
To help answer that, Frank Bold has launched a database of good and emerging practices in corporate sustainability disclosures. Predominantly based on 2025 reports, this is a living resource that will be continually updated with assessments of newly released sustainability reports.
In a European landscape shaped by the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS), the quality of disclosures is increasingly what sets leaders apart from those merely ticking boxes.
Drawing on companies’ annual reports, the database showcases examples from companies fairly presenting their sustainability impacts and risks. It is an interactive resource covering topics such as:
Users can filter by topic, country, and sector to find the examples most relevant to their context. Each entry is accompanied by expert commentary from Frank Bold's team, highlighting what makes the disclosure effective and where to find the specific information within the company's report.
Relevant and decision-useful information signals to the market that a company genuinely understands its risks and opportunities—and has a credible strategy to address them.
Whether you are preparing your first CSRD-aligned report or refining an established disclosure process, seeing how peers and industry leaders handle complex topics—from human rights impacts to climate risk assessments—can provide the concrete reference points that guidance documents alone cannot.
Access to the database is free.
Please note that the analysis focused on the quality of sustainability information disclosed by companies and does not constitute an evaluation of their performance or strategy. All claims regarding inconsistencies with information presented can be directed to Frank Bold.
Thanks to legal support from the Frank Bold expert group, the Czech Neighborhood Association Uhelná, which has been opposing the adverse effects of mining at the Polish Turów mine, has achieved a significant milestone: at their initiative, the Czech Environmental Inspectorate (CEI) launched an investigation to assess whether mining activities at Turów are causing long-term water loss on the Czech side of the border. This is one of the first cases in which the Czech office has applied the Act on the Prevention of Ecological Damage. The Inspectorate has also included the Polish mining company PGE in the proceedings.
Join us for our upcoming webinar where we present the findings from our analysis of sustainability disclosures by 100 large EU companies in high-impact sectors.
ClientEarth and Frank Bold bring you their ultimate legal CS3D analysis. It unpacks every single environmental element of the directive and can be used by national governments to unlock its potential in the next two years.
