The Alliance for Corporate Transparency project provides evidence to substantiate the discussion on the standardisation of sustainability disclosure and serves as guidance to companies and regulators.

2019 Research

The largest study on companies sustainability disclosures to date.

The project has assessed how 1000 European companies disclose information on their environmental and societal risks and impacts, as required by the EU Non-financial Reporting Directive.

General results

Summary of key findings and results of select criteria. A comprehensive overview of general and sector-specific results is provided in the Database and Research Report.

Companies analyzed

Sector

Research highlights

General transparency

KPI provided in a summarized statement
Identification of sustainability matters addressed by the Board in the previous year and decisions
Key issues in the description of policies and risks in the main non-financial statement correspond with the overview of sustainability issues in the business model description

Climate

Has climate target Company's climate target is science-based / aligned with the Paris Agreement
Apparel & Textiles
Consumption
Energy & Resource Extraction
Financials
Food & Beverages
Health Care
Hospitality & Recreation
Infrastructure
Resource Transformation
Technology & Communications
Transportation

Human rights

Human Rights due diligence process is described
Description of most significant human rights impacts

Supply chain transparency

Data for consumer goods : apparel, food & beverages + other consumption goods
Database with full results

Partners

  • Project coordinator
  • Technical partner

Partners and advisors of the project include

Academic support provided by:

Transparency

Expert views on the future of corporate sustainability reporting