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.
NGOs and civil society groups will only support an ambitious first set of sector-agnostic ESRS that closely builds on the EFRAG drafts adopted last November. They urge the Commission to follow EFRAG’s technical advice alongside 60+ companies and investors worth 651bn USD, and caution against making significant changes at this stage, as this would risk discrediting the process so far and undoing a good compromise.
Governments turning a blind eye to Illegal lignite mining in Turów: Local communities and the environment suffer.
Frank Bold, ShareAction, Accountancy Europe, Eurosif, Finance Watch and WWF, as members of the Informal Group on Sustainable Finance, have released a joint statement on the EU’s Corporate Sustainability Due Diligence Directive (CSDDD).
