Wind Turbines

ESG Compliance

Environmental, social and governance (ESG) performance refers to three central themes concerning responsible business conduct. ESG performance is governed by soft-law (multi-lateral frameworks) and hard law (regulation).


DI research contributions on select multilateral frameworks and regulation
targeting responsible business conduct:​

Multilateral frameworks

Regulations

year of passage

2001

Harkin–Engel Protocol

Protocol for the growing and processing of cocoa beans and their derivative products in a manner that complies with ILO Convention 182 concerning the prohibition and immediate action for the elimination of the worst forms of child labor

2004

Communication of Progress

UN Global Compact

 

State of California

Transparency in Supply Chains Act

2010

United States of America

Dodd-Frank Wall Street Reform and Consumer Protection Act, Title XV, Section 1502

United Nations

Guiding Principles on Business and Human Rights

2011

OECD

OECD Due Diligence Guidance for responsible supply chains of minerals from conflict-affected and high-risk areas

2014

European Union

Directive on disclosure of non-financial and diversity information

United Kingdom

Modern Slavery Act

2015

France

Devoir de vigilance des societés méres et des entreprises donneuses d´ordre

2016

2017

CCCMC

Chinese Due Diligence Guidelines for responsible mineral supply chains

2022

European Union

Corporate Sustainability Due Diligence and amending Directive (EU) 2019/1937

Latest Research

Devoir de Vigilance
(2020)

The French Devoir de Vigilance law is unique in that it requires subject companies to exercise supply chain due diligence with respect to people and the planet. This report assesses 134 companies, who identified as being subject to the law, against legal compliance, UNGP performance, and transparency. There is something for everyone in this study: For companies, how did you square off against the actual legal requirements and UNGPs? For civil society, what makes this law special, and how is it being implemented? For policy-makers, is the legislative intent being met? For lawyers, what is the legal theory with which one could defend or attack any given subject company?

EU NFRD summary measurement findings
(2019)

Gaping measurement discrepancies are found between companies in Germany, Sweden and Austria with regard to their accounting of greenhouse emissions, energy consumption, recycled input materials and work-related injuries. Download brief here.

EU NFRD country case studies
(2019)

These 3 case studies on corporate non-financial reporting in Germany, Sweden and Austria represent baseline studies that systematically assess the degree of non-financial reporting under the EU Non Financial Reporting Directive. Each study features an evaluation framework premised on 60+ key performance indicators (KPIs) based on GRI, DNK, and UN Global Compact indicators on a range of environmental, social and governance matters.