The First ESRS Compliant Reports: Examples from Denmark
Examples from 3 Danish companies on the first year of ESRS compliant disclosure. How to communicate DMA and more.
Established in 2000, the UNGC CoP is a corporate ESG disclosure initiative aimed towards instilling Corporate Social Responsibility (CSR) practices related to the United Nations' Sustainable Development Goals (UN SDGs).
Since its establishment, the UNGC CoP has grown into one of the world's largest ESG initiatives, spanning over 18,000 companies from across 160 countries.
Companies disclose on Environmental, Social and Governance topics defined by UNGC. ESG reporting in the UNGC CoP is industry-agnostic, meaning that all companies disclose on the same topics and related indicators.
Companies participating in the UNGC commit to regular ESG reporting on their progress. The Communication on Progress is a disclosure statement that details a company’s implementation of the UNGC's Ten Principles. While there is no scoring system, the CoP serves as a public disclosure of a company’s commitment and progress toward sustainable practices.
The CoP questionnaire is public, meaning companies must be transparent with their disclosures. First-time responders may keep their actual answers hidden in their initial year, but they will be publicly shown as UNGC members.
Companies can report to the UNGC, once they are members, in the following ways:
A set of questions on corporate actions related to the Ten Principles and the SDGs. All questions are of mandatory disclosure. In addition to answering the questions of the CoP Questionnaire, business participants can choose to upload a report, e.g. their sustainability report, in PDF format as an annex to their CoP.
A disclosure, publication, or other documentation that provides a comprehensive overview of a company’s activities and sustainability efforts, accurately reflecting on improvements, challenges, and progress made within the reporting period. While explicit ties are not mandatory, the report should cover topics relating to the Ten Principles of the UNGC and the UN SDGs.
A standardized statement expressing continued support for the UNGC by a company’s highest level executive or appointed representative.
The UNGC CoP questionnaire has gone through several changes compared to 2024:
This year's disclosure window for UNGC reporting is from April 1st 2025 to July 31st 2025.
UNGC interoperability with existing ESG disclosures is fairly easy to do given it covers a wide range of ESG topics. For example, many indicators on anti-bribery and corruption are also found in other disclosures such as:
Having a scope of how your peers have answered the questionnaire in previous years is extremely useful for many reasons, such as:
In a world with increasing ESG interoperability, regulatory vs. benchmarking concerns, and ESG reporting burdens, leveraging an ESG reporting solution to help you achieve the above is increasingly essential.
The ideal solution for UNGC and other similar frameworks (e.g. CDP, WDI, EcoVadis) should help you to: seamlessly collect ESG data for UNGC reporting, identify ESG reporting gaps that could impact your ability to report on UNGC CoP, enhance your peer benchmarking capabilities, ensure your draft responses meet UNGC's disclosure requirements, and provides end-to-end integration with UNGC's platform (only available to solutions who are members of UNGC).
To find out more about Nossa Data's UNGC and ESG reporting solutions, begin your journey here.