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Integrated reporting

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Governance related Climate Change Reporting

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’). EFRAG was requested by Commissioner McGuinness in May 2021 to put in place interim working methods in project mode to start the technical development of… 

atx stratecta

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… 

ESG rating stratecta

How to start your ESG rating

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,… 

ESG performance stratecta

A questionnaire for evaluating ESG performance

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… 

CSRD NFRD stratecta

SFDR – CSRD – NFRD – What’s it about?

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… 

co2 stratecta

Pricing for Co2 Emissions

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’… 

standards stratecta

Resources for ESG Guidelines

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… 

stratecta reporting

Integrated reporting makes it’s way

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…