Level 1

Formal legal requirements

Level 1 examines if companies provide the minimum formal set of information stipulated in the Non-financial Reporting Directive. The assessment does not consider if the disclosed information meets the key principles of the Directive, namely materiality and comprehensiveness. These aspects are assessed in Level 2. Because human rights, social and employee matters often overlap, they are assessed jointly in Level 1, but more granular separate assessments of human rights and employee-related disclosures are included in Level 2.

All sectors
% Percentage of total

  • Environment
    Social, employee and human rights
  • Policies
    Single choice
  • Due diligence process
    Single choice
  • Outcomes
    Single choice
  • Risks description
    Single choice
  • Risks related to business partners and supply chains
    Single choice
  • KPIs
    Single choice