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what we do
Sustainability Reporting

Sustainability Reporting

We develop, promote and uphold a meaningful sustainability reporting framework that works for people, planet and business.
Reporting is a key to sustainability. It is the backbone of sustainable finance. It helps companies to make smart decisions for the future.

Our key initiatives

EU Policy

We helped to make the Corporate Sustainability Reporting Directive (CSRD) a reality. We work to make it successful.

The CSRD provides an unparalleled mandatory sustainability reporting framework for 50,000 large European companies and thousands of non-EU multinationals for climate change transition, nature and biodiversity, and impacts on workers, communities and consumers.

We conduct critical research and projects to support good high-quality reporting and policy-making:

  • Showcasing good practice to make it a common place and make implementation easier for companies.
  • Building support among stakeholders for the law and development of reporting standards for greater clarity and meaningful reporting.
  • Ensuring coherence among key legislations to maintain focus and reduce unnecessary burden (including the Sustainable Financial Disclosure Regulation and the Corporate Sustainability Due Diligence Directive).

Standard-setting

We represent civil society in EFRAG, the EU-supported advisory body to the EU, tasked by the CSRD with drafting EU sustainability reporting standards for the EU Commission.

Reporting rests on detailed standards and clear implementation guidance. Based on CSRD mandate, the European Commission adopted in law the first set of sector-agnostic standards, which should be followed by sector-specific standards for high-impact industries.

As members of the EFRAG Sustainability Reporting Board, we:

  • Coordinate with civil society on priorities for the development of standards.
  • Engage with other stakeholders to build a consensus on standards, that support climate transition and tackling systemic human right issues.
  • Consult with leading experts from business and civil society in key sectors on priorities and directions for standards for Mining, Apparel, Road Transport, Energy, Agriculture, Food, and Finance.
  • Beyond our role in the EU system, we work with other leading CSO and responsible investors initiatives on providing constructive feedback to the International Sustainability Standards Board (ISSB), which aims to provide jurisdictions around the world with a global baseline for sustainability-related financial disclosures.

Alliance for Corporate Transparency

Since 2018, our organisation coordinates the Alliance for Corporate Transparency, a platform bringing together leading CSO and investors initiatives. The Alliance played a key role in the process leading to the adoption of the CSRD.

The Alliance works to lay foundations for a consensus on European and global frameworks for corporate sustainability reporting, due diligence and sustainable finance.

The Alliance informs the development in Europe and globally by: 

  • Facilitating exchanges among CSOs & investor initiatives on a global alignment on principles, objectives and priorities.
  • Delivering expert analysis and facilitating joint recommendations.
  • Organising extensive research on ESG corporate disclosure such as the EU Research 2019 and the EUKI Research.

Key contacts

Filip Gregor

Head of the Responsible Companies Team

Susanna Arus

EU Public Affairs Manager

David Němeček

Senior Sustainable Finance Expert

Filip Gregor

Head of the Responsible Companies Team

Julia Otten

Senior Policy Officer
“The European Union has established a landmark policy framework on corporate transparency set to improve and help companies report on their risks and impacts on climate and nature, social and human rights as well as governance matters. These efforts are essential for the achievement of the European Green Deal and the provision of consistent, comparable data for investors to make informed decisions. The new rules and EU standards will tackle major problems on the quality, consistency and comparability of sustainability information disclosed by companies as well as root out widespread greenwashing practices.”

Susanna Arus, Public Affairs Manager