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…
Enterprises are social organisations that follow a purpose. For a long time, this purpose was capital-oriented. Accordingly, most business valuation models are cash flow oriented and show the return on investment from the owner’s point of view. However, the total value of a company is made up of financial, social,…
This questionnaire provides an overview for measuring ESG performance. With this questionnaire it can be evaluated whether a) a company actively addresses the ESG impacts of its business activities and b) whether a company sustainably delivers positive and measurable performance in all value dimensions (economic, social, environmental and governance/compliance) for…
In the last three decades, climatic change has become an emergency of international concern. The rise of carbon (Co2) emission among business players and a need to drive investment into a cleaner option to save the environment is rising. Besides, the cost of carbon emissions has adverse implications on peoples’…
