The 17 SDG Goals and their 169 Targets
The 17 Sustainable Development Goals (SDG) and their related 169 targets of the UN are getting more important in corporate reporting and in the development… Read More »The 17 SDG Goals and their 169 Targets
MiFID II and the integration of ESG factors
The Regulation (EU) 2019/2088 of the European Parliament and of the Council (SFDR Sustainable Finance Disclosure Regulation) requires a financial product’s documentation to describe how… Read More »MiFID II and the integration of ESG factors
SFDR – 2021 to 2023 obligations
This article provides an overview of sustainable finance-related disclosure obligations (SFDR = Sustainable Finance Disclosure Regulation) for financial market participants (FMPs) and financial advisers (FAs)… Read More »SFDR – 2021 to 2023 obligations
The Supply Chain Act in Germany
According to the Supply Chain Act companies must ensure that human rights are respected in their supply chains, i.e. that no children work or forced… Read More »The Supply Chain Act in Germany
The new corporate minimum tax
The G7 have agreed in June 2021 on a new global corporate minimum tax. The Finance Finance Ministers of the G7 agreed the principles of… Read More »The new corporate minimum tax
How Benchmarking leads to excellence
Market changes, social changes and technological progress lead to an ongoing need to adapt your business model. In order to remain competitive, changes are necessary,… Read More »How Benchmarking leads to excellence
How to start your ESG rating
Enterprises are social organisations that follow a purpose. For a long time, this purpose was capital-oriented. Accordingly, most business valuation models are cash flow oriented… Read More »How to start your ESG rating
A questionnaire for evaluating ESG performance
This questionnaire provides an overview for measuring ESG performance. With this questionnaire it can be evaluated whether a) a company actively addresses the ESG impacts… Read More »A questionnaire for evaluating ESG performance
Classic investment controlling in a group
Investment controlling in an international group can be exercised through reporting or cash management. The scope and governance of investment controlling defines the subsidiaries’ options… Read More »Classic investment controlling in a group
SFDR – CSRD – NFRD – What’s it about?
This article provides an overview of the following EU-Directives: CSRD: Corporate Sustainability Reporting Directive, NFRD: Non-Financial Reporting Directive and SFDR: Sustainable Finance Disclosure Regulation. These… Read More »SFDR – CSRD – NFRD – What’s it about?
Why You’re Responsible for the Supply Chain
Supply chain, even on a global scale, is often complex and mostly lacks transparency. This is why it is the responsibility of any business to… Read More »Why You’re Responsible for the Supply Chain
Pricing for Co2 Emissions
In the last three decades, climatic change has become an emergency of international concern. The rise of carbon (Co2) emission among business players and a… Read More »Pricing for Co2 Emissions