[A] new baseline study [...] evaluates corporate compliance with the new EU Non-Financial Reporting Directive (NFRD) [...] for 2017 and 2018, focusing on companies in Germany, Sweden, and Austria...

The comprehensive study [...] benchmarks 516 German, 590 Swedish, and 75 Austrian companies, and issues individual transparency scorecards and performance dashboards for them each...

This deep-dive into the five required disclosure areas – environmental, social and employee matters, respect for human rights, as well as anti-corruption and bribery matters – reveals the degree to which companies make an effort to demonstrate their environmental and social responsibility...

The conclusion is mixed: While reporting on gender equality is generally satisfactory, there is often a lack of transparency in other areas, especially with regards to environment- and human rights-related matters. Disclosure on employee and anti-corruption matters lie in between the other mandated reporting areas...

The reports for Germany and Sweden can be downloaded from the iPoint website at www.ipoint-systems.com/de/nfrd-report-2018/. The report for Austria will be available in June 2019.

Evaluated companies can also request their individual scorecards and performance dashboards with a breakdown of their transparency score as well as the overall, sector-specific and company-specific performance scores.

[refers to Osram, Bayer, Merck, Hugo Boss, Brenntag, Husqvarna, Dustin Group, Vasakronan, Stockholm Exergi, Thule Group]