Proposal of the Green Claims Directive
On 22nd of March 2023 a proposal of the Directive of the European Parliament and of the Council on substantiation and communication of explicit environmental… Read More »Proposal of the Green Claims Directive
Home »
Non-financials
Responsibility for the Value Chain
A value chain is a series of activities and processes that an organization or company undertakes to create and deliver a product or service to… Read More »Responsibility for the Value Chain
A Chat with ChatGPT about ESG
Georg Tichy: What’s the role of ESG for corporate reporting ChatGPT: ESG (Environmental, Social, and Governance) factors are becoming increasingly important in corporate reporting as… Read More »A Chat with ChatGPT about ESG
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… Read More »The „G“ of ESG in the ESRS (Updated)
The „S“ of ESG in the ESRS (updated)
The “S” for “Social” in the ESRS stands for corporate social responsibility and includes aspects such as occupational health and safety, diversity or social commitment.… Read More »The „S“ of ESG in the ESRS (updated)
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… Read More »The „E“ of ESG in the ESRS (Updated)
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… Read More »Sustainability Linked Loans
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… Read More »ESG-ETF and SFDR
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… Read More »Scope of CSRD, Taxonomy, Corporate Due Diligence and NFRD
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’).… Read More »Governance related Climate Change Reporting
ESG-Topics to Be Included in a Code of Conduct
A code of conduct is a set of rules and regulations that guides the employees’ behaviour in a workplace. The code sets principles on which… Read More »ESG-Topics to Be Included in a Code of Conduct
How Taxonomy regulation effects your business
From 2023 large companies as defined in the CSRD (Corporate Sustainability Reporting Directive) and, from January 1, 2026, small and medium-sized enterprises of stock listed… Read More »How Taxonomy regulation effects your business