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Corporate Responsibility

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Non-financial and sustainability reporting in Austria

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 either make use of non-financial disclosure in the management report or publish a separate sustainability report. Some of the companies prepare an integrated report. With… 

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Principles of Stakeholder Management

Methods of stakeholder engagement can include surveys (such as supplier, customer, or worker surveys), focus groups, community panels, corporate advisory panels, written communication, use of union structures and other mechanisms. Successful engagement depends on understanding why to engage (the purpose), what to engage on (the scope), and who needs to… 

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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) pursuant to Regulation (EU) 2088/2019 (Disclosure Regulation) and Regulation (EU) 2020/852 (Taxonomy Regulation) (No liability assumed). The aim of this regulation is to reduce information…