Workshops on the disclosure of environmental, social and governance information
Between September 2009 and February 2010 the European Commission hosted a series of 6 workshops to explore how companies disclose environmental, social and governance (ESG) information.
The number of companies disclosing information on their environmental, social and governance performance has grown very significantly in recent years.
For large multinational companies, disclosure of ESG information has become
a mainstream phenomenon.
The quality of this disclosure varies however.
A number of leading companies have developed innovative practices for
effective ESG disclosure.
However, some target stakeholder groups for such information (e.g. investors
and analysts, campaigning NGOs, consumers) still often state that their needs
are not adequately met.
Each workshop looked at ESG disclosure from the point of view of a different set of stakeholders:
In addition, a final workshop examined a series of hypothetical scenarios for the future of European policy in this field.
More information about the aims and content of these workshops can be found
in this concept note 
[88 KB] .
General background documents
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CSR in Annual Reports of Spanish Companies, Observatorio de Responsabilidad Corporativa [4 MB]
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Survey of quality of sustainability reports 2008, Ernst and Young [293 KB]
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International survey of CSR reporting 2008, KPMG [5 MB]
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How companies manage ESG issues at board level, EIRIS [65 KB]
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Trends and Best Practice in Online CSR and Sustainability Reporting, CSR Europe [452 KB]
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Transparency in reporting on Anti-Corruption: a report on corporate practices, Transparency International [315 KB]
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Promoting Revenue Transparency : 2008 Report on Revenue Transparency of Oil and Gas Companies, Transparency International [2 MB]
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Groupe Alpha - Les informations sociales dans les rapports 2008 [170 KB]
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FEE (Federation of European Accountants) - Sustainability Information in Annual Reports: Building on the implementation of the modernisation directive [2 MB]
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Vigeo - CSR what do companies report on [796 KB]
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Banking and Climate Change, SAM Group [4 MB]
Position papers
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CSR and Transparency: German employers’ contribution to the debate, BDA [707 KB]
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EUROSIF Position paper on Sustainable and Responsible Investment [75 KB]
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BUSINESEUROPE Statement on Transparency [138 KB]
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Fair Law: Legal Proposals to Improve Corporate Accountability, European Coalition for Corporate Justice [245 KB]
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How Can Reporting Become a Relevant Tool for Corporate Accountability at European Level? Global Alliance for Responsibility, Democracy and Equity [289 KB]
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Ending harmful investments, Netwerk Vlaanderen [2 MB]
Additional written submissions received
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