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.
In the face of recent opposition addressed to the EU Commission by some business associations and specific governments from Nordic Europe, NGOs have reiterated their support for the European Commission commitment to present an initiative on Sustainable Corporate Governance in 2021, following the roadmap set in the EU Green Deal and the Action Plan on Sustainable Finance.
As part of the reform of the EU Non-Financial Reporting Directive, the European Commission plans to develop mandatory EU sustainability reporting standards. The analysis of the non-financial reports of 1000 European companies by the Alliance for Corporate Transparency has proven how companies fail to report relevant, specific and comparable information. While this is true for all sustainability matters, it is particularly exacerbated in the case of corporate impacts and risks along the supply chain.
The European Court of Justice has ruled that mining at Poland’s sprawling Turów coal mine must cease while the court processes a Czech government lawsuit against Poland for illegally operating the mine. The Polish mine pushes right up to the Czech and German borders and is depleting people’s water supplies and undercutting houses in nearby communities.
