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.
The European Union is sending a clear signal: climate policy is no longer just an environmental vision. It is becoming a core pillar of economic strategy. The latest State of the Energy Union 2025 and Climate Action Progress Report 2025 confirm that competitiveness is now Brussels’ top priority. In this framework, decarbonisation is positioned as a tool to strengthen Europe’s technological sovereignty, stability, and energy affordability.
With the final revision of the CSRD landing only in mid-December, many companies spent 2025 navigating a moving goal post. Yet despite the uncertainty, some clear lessons have emerged from those already reporting under the new rules. So what did companies actually struggle with, and what did they take away from the experience?
Less than a week apart, the end of the year brought two developments in the case of the impact of the Turów mine on the environment in Czechia. Both developments are in line with the long-term efforts of Frank Bold experts to make information on the state of groundwater available and to mitigate the overall impact of mining.
