Non-financial Reporting
April 2025
15/2025
Auditing Sustainability Reports
ACCA: "Sustainability Reporting – SME Guide"
14/2025
EBA Pillar 3: "A Practical Guide"
PittLAw: "Corporate Criminal ESG"
13/2025
ESG Controls Toolkit: "A Comprehensive Framework for Sustainability Reporting"
March 2025
12/2025
Implementation Guide ISSA 5000
SBTi Corporate Net-Zero Standard
Environmental Reporting Guidance in Sustainability Reports
10/2025
Internal Audit and ESG criteria
Practical Sustainability: "Greenwashing"
Greenhouse Gas Protocol (czech)
09/2025
Comprehensive overview Emissions
"ESG - Driven Value Creation"
Examples of ESG integration in practice
Climate issues: "What are the links between financial statements and sustainability performance?" (french)
A contribution to thought
February 2025
08/2025
"Valuing Impact Materiality February 2025"
Methods for assessing and valuing materiality thresholds and Industry benchmarks under the EU CSRD
07/2025
KPMG: "GHG emissions reporting"
ESRS for non-EU Groups
"Applying
IFRS S1 when reporting only climate-related disclosures in accordance with IFRS
S2"
IFRS has published new guidance to help companies take a climate-focused approach to sustainability reporting
How to become ESG Manager
ROPES & GRAY "CSRD Trasposition Tracker"
Overview of countries that have adopted legislation implementing CSRD (at least partially) according to Ropes & Gray
06/2025
ACCA's Guide "Preparation for Sustainability Reporting"
helps all stakeholders, especially professional accountants, take a leadership role and enable better business
ACCA's Guide "Sustainability reporting: risk and materiality"
on how to define material information to be disclosed
05/2025
Navigator ESRS
January 2025
04/2025
"Das neue DNK-Angebot für berichtspflichtige Unternehmen nach der CSRD (ESRS Set 1)"
Checklist to facilitate the implementation of ESRS reporting requirements (in German)
"ESG Implementation Guide: Getting started"
Perspectives, guidance and practical tools to help companies launch environmental, social and governance (ESG) programs and develop disclosures
03/2025
The Global Reporting Initiative (GRI)
Document examines the impacts of digitalization on sustainability reporting
02/2025
ESG
checklist for Boards
European Sustainability Reporting Standards:
From Theory to Practice
IFAC: "Building Trust in Sustainability
Reporting and Preparing for Assurance: Governance and Controls for
Sustainability Information"
CPA: "Processes and Controls over Sustainability Reporting"
Achieving Effective Internal Control over
Sustainability Reporting (ICSR): Building Trust and Confidence through the COSO
Internal Control—Integrated Framework
IFC: "Sustainability Committees – Structure and Practices"
provides a comprehensive survey of the role of sustainability committees in corporate governance