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Article name & author

2019 Research Report: An analysis of the sustainability reports of 1000 companies pursuant to the EU Non-Financial Reporting Directive

Author: Alliance for Corporate Transparency

Industry Group: All Industry Groups

Research / Insights - 2020

This project is framed within the EU Non-Financial Reporting Directive, which came into effect in 2018 and requires large companies and financial corporations to disclose information necessary for understanding their impacts on society and environment, as well as sustainability-related financial risks. The Directive requires companies to provide information on their business model, policies and due diligence processes, principal risks, and key performance indicators relating, at a minimum, to environmental matters, employee and social matters, respect for human rights, and anti-corruption and bribery matters. This project applied leading reporting frameworks and standards to this structure, and designed a research methodology allowing to assess quality of corporate disclosures against the principle requirements of the Directive.

This analysis also examined the extent to which companies from the most exposed sectors report information corresponding to specific TCFD criteria. These sectors are Energy & Resource Extraction, Financials, Infrastructure, Resource Transformation and Transportation.

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Keywords: Disclosure/reporting
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