Reports & Studies
iPoint has a vested interest in measuring macro-level trends. We regularly commission and sponsor independent third-party studies on broader, cross-sector ESG compliance- and sustainability-related topics in order to better understand emerging trends as well as corporate implementation of national and supranational disclosure laws. These studies provide benchmarking value and peer learning opportunities to companies and offer empirical findings which benefit entire markets and inform their governance.
Devoir de Vigilance in France
With funding by iPoint-systems, in June of 2020, not-for-profit organization Development International e.V. released the most systematic study to-date assessing the 134 confirmed in-scope French corporations under the law. Each statement, published in 2019 and concerning 2018, was subject to rigorous analysis on the basis of 42 key performance indicators comprising 3 dimensions: the degree of legal compliance (17 indicators), UN Guiding Principles conformance (14 indicators), and disclosure transparency (11 indicators).
Corporate Non-Financial Reporting in Europe
In 2019, not-for-profit organization Development International released the first set of comprehensive baseline studies which systematically assess the degree of non-financial transparency and ESG (environmental, social, and governance) performance for 2017 in Germany, Sweden, and Austria. 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.
CA-TISCA Report: Anti-Slavery Performance
In 2017, not-for-profit organization Development International released a study funded by iPoint, which evaluated 1,961 brands against their disclosure compliance based on the Risk Verification, Audit, Certification, Internal accountability and Training (VACIT) framework of the California Transparency in Supply Chains Act of 2010 (“CA-TISCA”) . In addition, the study recorded to what extent companies reported affirmative practice on these criteria.
Dodd Frank Act, Section 1502 (Conflict Minerals): Filing Evaluation
In 2019, not-for-profit organization Development International released a a study, sponsored by iPoint, on reporting year (RY) 2016, the fourth year issuers submitted their conflict mineral disclosure (CMD) to the U.S. Securities and Exchange Commission (SEC) pursuant to Section 1502 of the Dodd-Frank Wall Street Reform and Consumer Protection Act. The report empirically benchmarks the latest filings through two dimensions: compliance with Securities and Exchange Commission(SEC) Final Ruleand conformance with the Organisation for Economic Cooperation and Development (OECD )Due Diligence Guidance.
EU Conflict Minerals Regulation
In 2013, the European Commission's Directorate General for Trade commissioned iPoint to analyze the impact of a potential European conflict minerals initiative as part of the impact assessment process for the EU Conflict Minerals Regulation (Regulation (EU) 2017/821 of the European Parliament and of the Council of 17 May 2017 laying down supply chain due diligence obligations for Union importers of tin, tantalum and tungsten, their ores, and gold originating from conflict-affected and high-risk areas). The study focuses on due diligence compliance costs, benefits, and associated impacts on selected operators with respect to specific minerals. Part of the study presents the results of a survey of users of the iPoint Conflict Minerals Platform (iPCMP).