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
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… Read More »Non-financial and sustainability reporting in Austria
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… Read More »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… Read More »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… Read More »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… Read More »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… Read More »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… Read More »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… Read More »Integrated reporting makes it’s way