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.
Frank Bold together with other leading NGOs working on corporate sustainability and sustainable finance raised strong concerns about the delay in the publication of the Sustainable Corporate Governance initiative, as well as the lack of information explaining such new delay.
Due diligence is a precondition for the sustainable activities as defined by the EU Taxonomy and green financing under the Sustainable Finance Disclosure Regulation, including green bonds. Particular ESG due diligence requirements will be regulated by the forthcoming Sustainable Corporate Governance Directive. To help companies better understand its scope and to clarify its requirements, Frank Bold is hosting a webinar. It will feature international experts from companies such as Ericsson and outdoor clothing manufacturer Vaude. We invite you to join us on 26 January at 10 am CET.
In mid-December, the European Commission acknowledged a large part of the arguments put forward by the Czechia in an effort to prevent the expansion and continuation of illegal mining at the Turów mine in Poland, that endangers the sources of drinking water for thousands of people in the Liberec region and, according to new studies, has serious impacts on groundwater in Germany as well. Frank Bold's lawyers, who defend the interests of Czech citizens, have long been involved in the case.
