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
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
The concept of double materiality was mentioned in the non-financial reporting guidelines by the European Commission. It reads as follows: A company shall provide “information… Read More »Double Materiality in non-financial reporting
For every business, it is crucial to develop brand awareness to attract more potential customers and increase sales. There are already billions of social media… Read More »How To Leverage Social Media For Brand Awareness?
When investing in a company via investment funds (fixed income or equities) you will have the possibility to choose a certain fund, depending on its… Read More »Investors responsibility for Co2 of the investee company
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
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
Investment controlling in an international group can be exercised through reporting or cash management. The scope and governance of investment controlling defines the subsidiaries’ options… Read More »Classic investment controlling in a group
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?
Supply chain, even on a global scale, is often complex and mostly lacks transparency. This is why it is the responsibility of any business to… Read More »Why You’re Responsible for the Supply Chain