Use these resources to help identify your impact, risk and material sustainability and ESG topics:
Sustainability Reporting Instruments
- Carrots & Sticks Sustainability Reporting Instruments Worldwide
- The Reporting Exchange Global Resources for Sustainability Reporting
European Legislation
- Corporate Sustainability Reporting Directive (CSRD)
- Non-Financial Reporting Directive 2014/95/EU (NFRD)
- Proposal for a Directive on Corporate Sustainability Due Diligence (CSDDD)
- Proposal for a Directive as regards empowering consumers for the green transition through better protection against unfair practices and better information (tackles greenwashing)
- Proposal for a Regulation on prohibiting products made with forced labour on the Union market
- Proposal for a Directive on substantiation and communication of explicit environmental claims (Green Claims Directive)
- Pay Transparency Directive
- Sustainability related disclosures in the financial sector Regulation (EU) 2019/2088 (SFDR)
- IORPS-II Directive (EU) 2016/2341
- European Climate Law Regulation (EU) 2021/1119
- Proposal for a Regulation on European Green Bonds
- Taxonomy Regulation (EU) 2020/852
- Single Use Plastic Directive (EU) 2019/904
- EU Conflict Materials Regulation (EU) 2017/821
International Legislation and Guidance
- Irish Gender Pay Gap Information Act 2021
- UK Modern Slavery Act 2015
- UK Corporate Governance Code 2018
- South Africa King Code of Governance
- Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015
- US Securities and Exchange Commission Modernization of Regulation S-K Items 101, 103 and 105
- US Securities and Exchange Commission Guidance on Disclosure relating to climate change
- Canadian Securities Administrators (CSA) Staff Notice 51-333 Environmental Reporting Guidance
- Canadian Securities Administrators (CSA) Staff Notice 51-358 Reporting of Climate Change-related Risk
- Hong Kong Exchanges HKEX ESG Guidance
- Singapore Exchange Listing Rule 711a; 711b; Sustainability Reporting Guide;
- Australian Modern Slavery Act no.153 2018; National Greenhouse and Energy Reporting Act 2007;
- Norwegian Act on Business transparency and work with fundamental human rights and decent work
Legal Databases
- EUR-Lex Access to European Union Law
- N-LEX EU Countries National Law Databases
- WLII World Legal Information Institute
- NATLEX Database of national labour, social security and related human rights legislation
- NORMLEX Information System on International Labour Standards
- UNCTAD Data Protection and Privacy Legislation Worldwide
- FAOLEX Database on food, agriculture and natural resources management
- ECOLEX The Gateway to Environmental Law
- UrbanLex The Urban Law Database
- Grantham Research Institute at LSE and the Sabin Center at Columbia Law School Climate Change Laws of the World
Data Sources for Risk Factor Identification
- WEF Global Risks Report 2022
- Edelman Trust Barometer
- World Resources Institute
- The World Bank Data Catalog
- Our World in Data
- ILOSTATS ILO Labour Statistics
- UNICEF Multiple Indicator Cluster Surveys (MICS)
- Business and Human Rights Resource Centre
- Freedom in the World
- Global Slavery Index
- The Global Economy.com Business and Economic data
- Resource Watch Data on Planet Resources and Citizens
- WWF Risk Filter Suite
- GEM Global Seismic Hazard Map