Skip to content
Home » Non-financials

Non-financials

Materiality-Analysis

The 94 Topics of the Materiality Analysis of CSRD

The materiality analysis is the process by which the undertaking determines material matters and material information to be reported on in its sustainability statement. The performance of an objective materiality assessment is pivotal to sustainability reporting which shall include relevant and faithful information about all impacts, risks and opportunities (IROs)… 

ChatGpt_stratecta_ESG

A Chat with ChatGPT about ESG (Update GPT 4 vs 3.5)

Georg Tichy: What’s the role of ESG for corporate reporting ChatGPT 4: ESG stands for Environmental, Social, and Governance. These three factors are increasingly important for corporations to report on, as they’re considered key metrics of a company’s ethical impact and sustainable practices. The role of ESG in corporate reporting… 

ESG_G_stratecta

The „G“ of ESG in the ESRS (Updated)

The “G” for “Governance” stands for controlled and transparent corporate management and includes topics that support sustainable corporate management, such as corporate values or management and control processes. The ESRS (European Sustainability Reporting Standards) Exposure Drafts define on a very detailed level the future reporting requirements of the CSRD. Below… 

ESG_E stratecta

The „E“ of ESG in the ESRS (Updated)

The “E” for “Environment” stands for environmental protection measures with regard to climate protection and climate change that reduce environmental pollution, prevent greenhouse gas emissions or improve energy efficiency. The ESRS (European Sustainability Reporting Standards) Exposure Drafts define on a very detailed level the future reporting requirements of the CSRD.… 

sustainability-linked-loans stratecta

Sustainability Linked Loans

If you are transforming your business to a sustainable organisation by defining an ambitious sustainability strategy and/or by improving your external sustainability rating, Sustainability Linked Loans are worth investigating. Sustainability-linked loans incentivise companies’ sustainability performance by linking the interest margin to the improvement of the companies’ ESG score or to… 

ETF stratecta

ESG-ETF and SFDR

ETFs are not explicitly mentioned in the Sustainable Finance Disclosure Regulation (SFDR) as they are subsumed under investment funds. However, Art 8 and 9 of the Disclosure Regulation contain provisions concerning ETFs and define when an ETF is sustainable. SFDR Art 8: Where a financial product promotes, among other characteristics,… 

ESG-reporting stratecta

Scope of CSRD, Taxonomy, Corporate Due Diligence and NFRD

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 Non-Financial Reporting Directive. CSRD (Corporate Sustainability Reporting Directive) Deadlines for implementation by companies: January 1, 2024 for companies already subject to the NFRD (reporting in…