This category features in-depth articles on ESRS and CSRD, covering regulatory requirements, implementation challenges, and practical guidance for companies.
The EU wants to protect small and medium-sized enterprises (SMEs) from excessive sustainability data requests from large business partners. As part of the 2025 Corporate Sustainability Reporting Directive (CSRD) reform, the “value chain cap” was introduced. This concept limits the information that large reporting companies can request from non-reporting partners…
With the adoption of the Directive (EU) 2024/825 on Empowering Consumers for the Green Transition (ECGT), the European Union is redefining the rules of engagement between sustainability, marketing, and consumer protection. While the public debate often frames the Directive as a “greenwashing ban”, the accompanying Questions & Answers published by…
The Omnibus I Package represents a structural turning point in European sustainability reporting. While positioned politically as a simplification initiative, its deeper impact lies in a fundamental redesign of how relevance, scale and materiality are defined and operationalised across the CSRD framework, the EU Taxonomy and the European Sustainability Reporting…
Europe is experiencing a turning point in security policy. The threat of hybrid warfare, economic destabilization and targeted attacks on critical infrastructures is real. For companies, this means that survival is becoming a strategic task. In this context, an area that has often been underestimated is gaining dramatically in importance:…
In recent years, the European Union has created far-reaching regulations with the Corporate Sustainability Reporting Directive (CSRD) and accompanying standards such as the ESRS (European Sustainability Reporting Standards) to oblige companies to be more transparent about their environmental, social and corporate ethical impact. This development is based on a fundamentally…
The EU Green Deal remains the strategic backbone of Europe’s climate and sustainability agenda. Its core objectives – climate neutrality by 2050, resilience, and competitiveness – are unchanged. However, since 2024/2025 the EU has entered a new phase of recalibration. With the Omnibus I simplification package, the European Commission, Parliament…
The European Sustainability Reporting Standards (ESRS) provide a comprehensive framework for companies within the scope of the Corporate Sustainability Reporting Directive (CSRD) to report on a wide array of sustainability-related topics, including environmental, social, and governance (ESG) matters. These standards aim to make sustainability reporting as robust and reliable as…
The materiality analysis is the process by which the undertaking determines material matters and material information to be reported on in its sustainability statement. The performance of an objective materiality assessment is pivotal to sustainability reporting which shall include relevant and faithful information about all impacts, risks and opportunities (IROs)…
A code of conduct is a set of rules and regulations that guides the employees’ behaviour in a workplace. The code sets principles on which the employees should act and enhance their workforce by making the right decisions. It enables workers to understand what is acceptable and what it is…
Update 2025: The revised materiality concept clarifies that topics and sub-topics are considered material only where they are linked to one or more material impacts, risks, or opportunities (IROs). These are identified in accordance with the criteria set out in Chapters 3.2.1 and 3.2.2 of ESRS 1. The materiality assessment…
This article provides links to the non-financial and sustainability (ESG) disclosures of the austrian stocklisted companies (ATX prime market). The overview shows that in 2024 the companies moved the non-financial disclosures in the management report (see our guide about CSRD und ESRS) . With the new CSRD guidelines and Taxonomy…
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 of nations. This article provides a list of all SDG’s and their related targets. The Sustainable Development Goals and targets are integrated and indivisible, global…
