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, environmental and governance-related values. This… Continue reading How to start your ESG rating
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 society and the economy. 1.1… Continue reading A questionnaire for evaluating ESG performance
This article provides an overview of the following EU-Directives: CSRD: Corporate Sustainability Reporting Directive, NFRD: Non-Financial Reporting Directive and SFDR: Sustainable Finance Disclosure Regulation. These directives of the EU foresee non-financial reporting (ESG-reporting) at a much larger scale (i.e. for more companies and with additional information). The directives will give consumers additional ESG information in… Continue reading SFDR – CSRD – NFRD – What’s it about?
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’ health, affects crop, droughts, and… Continue reading Pricing for Co2 Emissions
This article provides an overview about ESG Guidelines (Environmental, Social and Governance = ESG Guidelines). These resources can be used to implement ESG-criteria in your business, decisions and organization. These ESG Guidelines help to reduce risks for your business and provide guidance to show corporate responsibility in your industry: AA1000 Accountability Principles and Stakeholder Engagement… Continue reading Resources for ESG Guidelines
One of the biggest problems in corporate reporting is, that actually not many are really reading the comprehensive company reports (corporate annual reports or sustainability reports). There are a lot of people and departments involved in producing these reports; however only a small community reads it in the end (i.e. the investment community or NGO’s).… Continue reading Increase the readability of your corporate reports
A financial report primarily looks at the company itself, while a non-financial report looks beyond the company’s boundaries. Non-financial reporting – basically – has nothing to do with sustainability reporting: however the sustainability report can be a non-financial report that explains the values associated with sustainability. Integrated reporting can help to report financial and non-financial… Continue reading Integrated reporting makes it’s way