Czech Republic-based public interest law firm Frank Bold has launched a free-to-access database of good practice reporting under the ESRS.
The database provides examples of companies fairly presenting their sustainability-related risks and impacts in line with the standards. Examples cover the double materiality assessment, climate transition plans and sustainability due diligence.
Each entry is accompanied by an explanation of why the disclosure is effective and where it can be found within the company’s annual report. Examples in the database can be filtered by topic, country and sector.
Susanna Arus, Frank Bold public affairs manager, stated: "With this database, our goal is to help companies approach sustainability reporting strategically: using it to identify their exposure to climate and social risks and future-proof their business model."
"Whether a company is preparing its first CSRD-aligned report or refining an established disclosure process, seeing how peers and industry leaders handle complex topics - from human rights impacts to climate risk assessments - provides the concrete reference points that guidance documents alone cannot,” she added.
Companies:Frank Bold
People:Susanna Arus
