Waar is informatie over rapportering te vinden?

Deze pagina bevat twee soorten bronnen. Ten eerste de bronnen die op de vorige pagina’s ("wat?", "waarom?" en "hoe?”) expliciet worden vermeld, met de bijbehorende hyperlinks voor verdere raadpleging. Ze zijn gerangschikt naar de instelling die ze heeft vrijgegeven. Ten tweede is er een bibliografie met geraadpleegde bronnen die gebruikt werd om het instrument op te stellen. Deze bibliografie kan nuttig zijn voor de gebruiker voor nader onderzoek over het onderwerp.

Verenigde naties

UN Guiding Principles Reporting Framework on Business and Human Rights

Model Guidance on reporting ESG information to investors of the UN Sustainable Stock Exchanges Initiative


The Recommendation of the Council on Common Approaches for Officially Supported Export Credits and Environmental and Social Due Diligence

Europese Unie (EU)
Bindende regelgeving

Directive 2013/34/EU on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings

Directive 2013/50/EU on the harmonisation of transparency requirements in relation to information about issuers whose securities are admitted to trading on a regulated market

Directive 2014/95/EU  as regards disclosure of non-financial and diversity information by certain large undertakings and groups

Directive 2007/36/EC concernant l’exercice de certains droits des actionnaires de sociétés cotées

Directive 2009/125/CE  establishing a framework for the setting of ecodesign requirements for energy-related products

Regulation (EU) 2017/1505 on the voluntary participation by organisations in a Community eco-management and audit scheme (EMAS)

EMAS Regulation.

Niet  bindende regelgeving

The  EU Guidelines on non-financial reporting: methodology for reporting non-financial information (2017/C 215/01) 

EMAS Global guide


Corporate Code

Koninklijk besluit (18/12/2015) tot omzetting van Richtlijn 2013/34/EU betreffende de jaarlijkse financiële overzichten, geconsolideerde financiële overzichten en aanverwante verslagen van bepaalde ondernemingsvormen

Corporate Governance Code of Belgium

Service Public de Wallonie – Direction de la Politique Economique SPW/DPE/JLX 20/28/12/11 1 « Reporting social et environnemental des entreprises »


ISO and IEC standards  to support public policy

ISO standards data protection authority.

Using and referencing ISO and IEC standards  to support public policy


Sustainability Reporting Guidelines & NGO Sector Supplement (2011)

The NGO Sector Disclosures document (2013)

Andere niet-statelijke-initiatieven

World Business Council for Sustainable Development (WBCSD), in partnership with the Climate

Disclosure Standards Board (CDSB) and Ecodesk Insights from the Reporting Exchange: ESG Reporting Trends (2018)

Model guidance on reporting ESG information to investors (2015)

The IFC Performance Standards (2012) 

Integrating the Sustainable Development Goals into Corporate Reporting: A Practical Guide (2018)

Partnership for Principle 10 (PP10)

The global standard for CSO accountability

These Guidance Materials to the Global Standard

The INGO Accountability Charter  today Accountability now

The Istanbul Principles on development effectiveness (2010)

The Equator principles

AA1000 Framework on Stakeholder Engagement Standard (2015) 


SOMO Case closed, problems persist

  • Ahmetshina, A., Vagizova, V., & Kaspina, R. (2018). The Use of Management Accounting Information in Non-financial Reporting and Interaction with Stakeholders of Public Companies. In The Impact of Globalization on International Finance and Accounting (pp. 433-439). Springer, Cham.
  • Bevan, N. (2015, April). How you could benefit from using ISO standards. In Proceedings of the 33rd annual ACM conference extended abstracts on human factors in computing systems (pp. 2503-2504). ACM.
  • Bou-Karroum, L., Hakoum, M. B., Hammoud, M. Z., Khamis, A. M., Al-Gibbawi, M., Badour, S., ... & Guyatt, G. (2018). Reporting of financial and non-financial conflicts of interest in systematic reviews on health policy and systems research: a cross sectional survey. International Journal of Health Policy and Management.
  • Camilleri, M. A. (2018). Theoretical insights on integrated reporting: The inclusion of non-financial capitals in corporate disclosures. Corporate Communications: An International Journal.
  • Ceulemans, K., Molderez, I., & Van Liedekerke, L. (2015). Sustainability reporting in higher education: a comprehensive review of the recent literature and paths for further research. Journal of Cleaner Production, 106, 127-143.
  • English, D. M., & Schooley, D. K. (2014). The evolution of sustainability reporting. The CPA Journal84(3), 26.
  • Ioannou, I., & Serafeim, G. (2017). The consequences of mandatory corporate sustainability reporting. Harvard Business School Research Working Paper 11-100. SSRN: https://ssrn.com/abstract=1799589 or http://dx.doi.org/10.2139/ssrn.1799589
  • La Torre, M., Sabelfeld, S., Blomkvist, M., Tarquinio, L., & Dumay, J. (2018). Harmonising non-financial reporting regulation in Europe: Practical forces and projections for future research. Meditari Accountancy Research.
  • Lozano, R. (2018). Sustainable business models: Providing a more holistic perspective. Business Strategy and the Environment.
  • Wagner, C. Z. (2017). Evolving Norms of Corporate Social Responsibility: Lessons Learned from the European Union Directive on Non-Financial Reporting. Transactions: Tenn. J. Bus. L.19, 619.