Devoir de Vigilance
The French Devoir de Vigilance law is unique in that it requires subject companies to excercise supply chain due diligence with respect to people and 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
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.
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EU NFRD 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.
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: