Environmental, social and governance (ESG) refers to three central themes concerning corporate performance in light of their sustainability and ethical impact.
Our contribution in this space has included the publication of 3 case studies on corporate non-financial reporting in Germany, Sweden and Austria (upcoming).
These baseline studies 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.
To iPoint-systems, who funded this work, we are immensely grateful!