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Business Knowledge and Implementation Centre

Business Knowledge and Implementation Centre

We support businesses in understanding EU sustainability legislation and developing best practice to achieve EU and national decarbonisation objectives.
Here, companies, financial institutions, and public authorities can access key resources and expert legal analysis on the evolving landscape of EU sustainability reporting and corporate due diligence.

Research

Corporate ESG reporting

Following the EU Corporate Sustainability Reporting Directive (CSRD), this study explores how large companies are preparing to report according to the first set of European Sustainability Reporting Standards (ESRS). Our research provides major insights on the challenges and emerging best practices one year before the legislation enters into effect, particularly focusing on:

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

Do not miss the last section with important recommendations for businesses, auditors and policymakers.

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100

Companies assessed

2

Forewords by Amfori President & Eurosif Executive Director

40+

Example of good practice

Practical recommendations for companies

Focused analysis of sustainability disclosures by companies mandated to report under the CSRD and ESRS. The findings of the study will feed directly into the EU Omnibus l proposal to simplify reporting obligations and the review of the first set of standards. 

The research will deliver key insights on the improvements and challenges identified in the first year of reporting by companies, especially regarding double materiality assessment, climate transition plans and value chain information.

Interim results after assessing 50 companies across the EU show improvement in disclosure of key sustainability information, while significant gaps remain regarding the quality, relevance or completeness of data.

Final results will be published in September!

Will be published soon

Sustainable Finance

Assessment of entity-level disclosures of 15 major investors and product-level disclosures of 45 investment funds

Check how influential financial market participants have implemented the transparency requirements of Sustainable Finance Disclosure Regulation (SFDR) in 2024. Our study aims to provide key insights to identify areas for improvement, 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
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Legal analysis & practical guidance

Our guide to EU Sustainability Legislation

Over the past few years, there have been a number of developments in sustainability legislation, covering both the social and environmental aspects of sustainability which have placed the EU at the forefront of the global sustainability transition.

To help businesses understand these legal obligations and to support good and efficient implementation, we have prepared this new resource which brings together key EU sustainability legislation in one clear guide.

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Omnibus proposals - what are the key priorities for policymakers to uphold the Corporate Sustainability Due Diligence Directive?

The EU CSDDD has a significant ability to address corporate human rights violations and environmental damage, but the Omnibus proposals that are currently being negotiated at the Council and European Parliament risk reducing this legislation to a tick box exercise. 

Read our analysis of why the Omnibus proposals are so damaging to effective and robust due diligence for companies, and what policymakers must do now to uphold the CSDDD.

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Omnibus proposals - what must policymakers do to preserve the effectiveness of the Corporate Sustainability Reporting Directive?

The EU CSRD legislation is a major step forwards in the EU’s green transition journey, but its effectiveness is in danger of being radically decreased with the latest Omnibus proposals.

Learn more about how the proposals deal a major blow to EU green finance efforts by reducing the availability of data that banks and investors vitally need for informed decision making.

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What is human rights and environmental due diligence and how can companies do it?

For a clear and simple explanation of what environmental and human rights due diligence means and how to go about it, check out our step-by-step guide.

We also provide examples of good and bad practice, as well as an explanation of the benefits that conducting due diligence brings to companies.

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Our legal analysis of the Corporate Sustainability Due Diligence Directive and recommendations for transposing it into national law

The Corporate Sustainability Due Diligence Directive (CS3D) entered into force on 25th July 2024 and sets a legal requirement for very large companies to identify and address human rights and environmental impacts of their business activities, including in their value chains.

This guide aims to support actors involved in transposing the CS3D by providing in-depth analysis of the legislation, with recommendations of how to maximise alignment with international standards and capitalise upon synergies with the CSRD.

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What next?