ESG Library - useful resources

Short description that provides insight into the application possibilities:

The Corporate Sustainability Reporting Directive (CSRD) requires companies to report on the impact of corporate activities on the environment and society, and requires the audit (assurance) of reported information. The purpose of the Green Deal is to make Europe the first climate-neutral continent by 2050

The European Sustainability Reporting Standards (ESRS) determine the content and form of the CSRD sustainability report.

GRI (Global Reporting Initiative) is the independent, international organization that helps businesses and other organizations take responsibility for their impacts, by providing them with the global common language to communicate those impacts.

The IFRS Foundation is a not-for-profit responsible for developing global accounting and sustainability disclosure standards, known as IFRS Standards.

The IFRS Foundation and EFRAG have published guidance material to illustrate the high level of alignment achieved between the International Sustainability Standards Board’s IFRS Sustainability Disclosure Standards (ISSB Standards) and the European Sustainability Reporting Standards (ESRS) and how a company can apply both sets of standards, including detailed analysis of the alignment in climate-related disclosures. 

Read the ESRS–ISSB Standards Interoperability Guidance.

Since 1919, the International Labour Organization has maintained and developed a system of international labour standards aimed at promoting opportunities for women and men to obtain decent and productive work, in conditions of freedom, equity, security and dignity. In today's globalised economy, international labour standards are an essential component in the international framework for ensuring that the growth of the global economy provides benefits to all. 

The OECD Guidelines for Multinational Enterprises on Responsible Business Conduct are recommendations addressed by governments to multinational enterprises. They aim to encourage positive contributions enterprises can make to economic, environmental and social progress, and to minimise adverse impacts on matters covered by the Guidelines that may be associated with an enterprise’s operations, products and services. The Guidelines cover all key areas of business responsibility, including human rights, labour rights, environment, bribery and corruption, consumer interests, disclosure, science and technology, competition, and taxation.

PCAF (Partnership for Carbon Accounting Financials) is a global partnership of financial institutions that work together to develop and implement a harmonized approach to assess and disclose the greenhouse gas (GHG) emissions associated with their loans and investments.

Part of the IFRS Foundastion, The Sustainability Accounting Standards Board (SASB), a non-profit organization founded in 2011, creates and maintains industry-specific standards to help businesses and investors develop a common language about the financial impacts of sustainability.

The Science Based Targets initiative (SBTi): Defines and promotes best practice in emissions reductions and net-zero targets in line with climate science. Develops standards, tools and guidance to enable companies and financial institutions to set science-based targets in line with the latest climate science.