Summary measurement findings 

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

3 country case studies

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.

 -> here the reports' landing page

 -> here the press release

 -> here an article on Germany's case (in German)


Environmental, social and governance (ESG) refers to three central themes concerning corporate performance in light of their sustainability and ethical impact.

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