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’).… Read More »Governance related Climate Change Reporting
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… Read More »How Taxonomy regulation effects your business
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… Read More »Double Materiality in non-financial reporting
For every business, it is crucial to develop brand awareness to attract more potential customers and increase sales. There are already billions of social media… Read More »How To Leverage Social Media For Brand Awareness?
When investing in a company via investment funds (fixed income or equities) you will have the possibility to choose a certain fund, depending on its… Read More »Investors responsibility for Co2 of the investee company
This article provides links to the non-financial and sustainability (ESG) disclosures of the austrian stocklisted companies (ATX prime market). The overview shows that the companies… Read More »Non-financial and sustainability reporting in Austria
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