The database is based on data drawn from publicly available sources. This data has been collected, cleaned and made available here. The data is organized according to and available through three different categories: Organizations, Reports and Standards.

According to Danish law (since 2008) all large companies operating in the country are required to report on 'social responsibility'. This is non-financial reporting for which there are no rigid guidelines or formats. Companies have approached this reporting in a variety of ways. This database seeks to be a resource for examining, comparing and contrasting how companies live up to the legal requirement.

Reporting on 'social responsibility' refers to a range of activities that have taken shifting names. From 'Corporate Social Responsibility' (CSR), to 'Sustainability Reporting' to 'Environment, Social and Governance' criteria, there are a number of different ways in which companies have referred to their work.

The database is organized around the three main aspects of sustainability or ESG reporting:

• 1) The reporting entities,
• 2) the reports themselves,
• 3) the standards according to which and with which reports are made.

These three different types of entities make up the "ontology" of sustainability reporting.