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… Read More »Scope of CSRD, Taxonomy, Corporate Due Diligence and NFRD
From the current EU-regulations and from the specific changes of ESG-preferences in the Delegated Regulations of MiFID II and the Guidelines of ESMA, there is… Read More »Documentation of ESG preferences at banks
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
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… Read More »ESG-Topics to Be Included in a Code of Conduct
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
According to the Bureau of Labor Statistics, more than four million Americans quit their jobs in 2021. For a variety of reasons, people choose to… Read More »The Top Reasons Why People Are Quitting Their Jobs
The EU Green Deal launched an EU Action Plan during 2021 that will keep us busy for the next few years and avoid greenwashing. For… Read More »EU Green Deal and Sustainable Finance
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
The target picture of a comprehensive education should be on the understanding of the most important financial and non-financial interrelationships for entrepreneurial activity. ESG factors… Read More »Integrate ESG in Finance Education
Colloquially, the Co2 footprint is often equated with Co2 emissions. However, these are two different issues. The Co2 emissions (Scope 1, 2 and 3) refer… Read More »Scope 1,2,3 emissions vs Co2 footprint
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… Read More »Principles of Stakeholder Management
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