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AI, Ethics and Accountability in 2026

Artificial intelligence has changed substantially since the first version of this article. The discussion is no longer limited to robots performing repetitive tasks or algorithms sorting applications. Generative AI now writes, analyses, recommends, creates images and carries out multi-step tasks through AI agents. It can support employees and accelerate decisions,… 

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Help Your Dealership Staff Improve Cybersecurity

Dealerships remain attractive targets for cybercriminals. They combine high-value transactions with large volumes of personal, financial and vehicle data. They also depend on dealer management systems, finance portals, CRM platforms, OEM services, payment providers and third-party support. One compromised account or supplier can disrupt sales, servicing and customer communication at… 

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EU Green Deal Regulation (Update Dec. 2025)

The EU Green Deal remains the strategic backbone of Europe’s climate and sustainability agenda. Its core objectives – climate neutrality by 2050, resilience, and competitiveness – are unchanged. However, since 2024/2025 the EU has entered a new phase of recalibration. With the Omnibus I simplification package, the European Commission, Parliament… 

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How to define ESG-Targets under the CSRD

The European Sustainability Reporting Standards (ESRS) provide a comprehensive framework for companies within the scope of the Corporate Sustainability Reporting Directive (CSRD) to report on a wide array of sustainability-related topics, including environmental, social, and governance (ESG) matters. These standards aim to make sustainability reporting as robust and reliable as… 

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The 31 (94) Topics of the Materiality Analysis of CSRD (Updated 2025)

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)… 

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Circular Economy Principles for Companies

Supporting the circular economy means minimizing waste and making the most of resources.  The ultimate goal is to create a system where products and materials are continually reused, reducing the need to extract new resources and minimizing waste. The ESRS E-5 of the CSRD define the reporting principles for the… 

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AI for Businesses

Integrating artificial intelligence (AI) into business processes can provide multiple advantages. These range from increased efficiency and accuracy to data-driven decision-making and enhanced customer experiences. Let’s delve into some specific steps and strategies to leverage AI in your business operations. Almost every industry stands to benefit from Artificial Intelligence in… 

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How to prepare a Sustainability Business Plan

A sustainability business plan should integrate environmental, social, and economic considerations into the strategic planning and operations of the business. Here are the key elements a sustainability business plan should include: Remember, sustainability is about the long term, so your plan should be designed with this in mind. It should… 

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Sustainability Linked Loans: From ESG Label to Credible Performance Contract

Sustainability-linked loans were once presented as a simple idea: if a borrower improves its sustainability performance, its financing becomes cheaper. The basic mechanism still works, but the market has matured. In 2026, the decisive question is no longer whether a loan contains an ESG-related margin adjustment. It is whether the…