The Alliance for Corporate Transparency (ACT) project (of which CORE is a member) has published its “2019 Research Report” analysing the sustainability reports of 1000 companies pursuant to the EU Non-Financial Reporting Directive.
The main conclusion of this research is that while there is a minority of companies providing comprehensive and reliable sustainability-related information, at large quality and comparability of companies’ sustainability reporting is not sufficient to understand their impacts, risks, or even their plans.