This dataset belongs to the research implemented by Frank Bold, which analysed the disclosures of European companies pursuant to the rules introduced by the EU Non-Financial Reporting Directive (NFRD). The research is part of the Alliance for Corporate Transparency project, an initiative gathering leading NGOs to assess and monitor companies' sustainability reporting in order to provide evidence-based recommendations to improve and develop the legal framework.

It encompasses a wide array of metrics including the publication of non-financial statements, traceability of information, management of natural resources and pollutants, climate change policies and outcomes, workforce engagement in sustainability, and governance structures supporting sustainability initiatives.

Researchers and policymakers can utilize this dataset to assess compliance with regulatory requirements, benchmark sustainability practices across sectors, and derive insights to enhance corporate transparency and accountability in sustainability reporting.