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Materiality-Analysis

The 94 Topics of the Materiality Analysis of CSRD

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)… 

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A Chat with ChatGPT about ESG (Update GPT 4 vs 3.5)

Georg Tichy: What’s the role of ESG for corporate reporting ChatGPT 4: ESG stands for Environmental, Social, and Governance. These three factors are increasingly important for corporations to report on, as they’re considered key metrics of a company’s ethical impact and sustainable practices. The role of ESG in corporate reporting… 

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The „G“ of ESG in the ESRS (Updated)

The “G” for “Governance” stands for controlled and transparent corporate management and includes topics that support sustainable corporate management, such as corporate values or management and control processes. The ESRS (European Sustainability Reporting Standards) Exposure Drafts define on a very detailed level the future reporting requirements of the CSRD. Below… 

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The „E“ of ESG in the ESRS (Updated)

The “E” for “Environment” stands for environmental protection measures with regard to climate protection and climate change that reduce environmental pollution, prevent greenhouse gas emissions or improve energy efficiency. The ESRS (European Sustainability Reporting Standards) Exposure Drafts define on a very detailed level the future reporting requirements of the CSRD.… 

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ESG-ETF and SFDR

ETFs are not explicitly mentioned in the Sustainable Finance Disclosure Regulation (SFDR) as they are subsumed under investment funds. However, Art 8 and 9 of the Disclosure Regulation contain provisions concerning ETFs and define when an ETF is sustainable. SFDR Art 8: Where a financial product promotes, among other characteristics,… 

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Scope of CSRD, Taxonomy, Corporate Due Diligence and NFRD

This article summarises the area of application of the Corporate Sustainability Reporting Directive (CSRD), the Taxonomy Regulation, the Corporate Sustainability Due Diligence obligation and the Non-Financial Reporting Directive. CSRD (Corporate Sustainability Reporting Directive) Deadlines for implementation by companies: January 1, 2024 for companies already subject to the NFRD (reporting in… 

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Governance related Climate Change Reporting

The proposal for a Corporate Sustainability Reporting Directive (CSRD) identifies EFRAG as technical advisor to the European Commission providing draft European Sustainability Reporting Standards (‘ESRS’). EFRAG was requested by Commissioner McGuinness in May 2021 to put in place interim working methods in project mode to start the technical development of… 

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How Taxonomy regulation effects your business

From 2023 large companies as defined in the CSRD (Corporate Sustainability Reporting Directive) and, from January 1, 2026, small and medium-sized enterprises of stock listed companies shall include in the management report information necessary for an understanding of the sustainability impacts of the company’s activities and the impact of sustainability… 

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Double Materiality in non-financial reporting

The concept of double materiality was mentioned in the non-financial reporting guidelines by the European Commission. It reads as follows: A company shall provide “information to the extent necessary for an understanding of the undertaking’s development, performance, position”. This is the outside-in view i.e. describing how industry trends (e.g. e-mobility,…