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Business Knowledge and Implementation Centre

Business Knowledge and Implementation Centre

We support businesses, financial institutions and public authorities in understanding EU sustainability legislation and developing best practice to achieve EU and national decarbonisation objectives.

Database of Good and Emerging Practices

Sustainability reporting is a strategic tool that helps companies navigate climate and social risks.  

Our database highlights examples of corporate reports providing relevant and decision-useful information.

Discover how companies are reporting on their climate transition plans, materiality assessment, and sustainability due diligence, how they prioritise and manage their impacts and risks, and how they leverage their sustainability journey to create business value.

ACCESS THE DATABASE

Research

The Sustainable Finance Disclosure Regulation (SFDR) sets transparency obligations for investors in the EU concerning the integration of sustainability matters in their strategies and products.

Our study reviews the initial implementation of these rules focusing on:

  • the location and infrastructure of disclosures
  • Environmental or Social (E/S) characteristics and sustainable investment objectives  
  • investment methods and exclusions  
  • due diligence and engagement practices  
  • transition planning.
Read the 2024 Study

Under the European legal framework, large companies are required to disclose their material impacts, risks and opportunities on sustainability matters.  

Based on the obligations set in the Corporate Sustainability Reporting Directive, and the European Sustainability Reporting Standards (ESRS), our research analyses corporate disclosures to assess implementation of the EU framework, identify critical challenges, trends and emerging practices, focusing on:

  • Double materiality assessment
  • Climate transition plans and GHG disclosures
  • Sustainability due diligence
  • Biodiversity and ecosystems
  • Governance

What next?