A questionnaire for evaluating ESG performance

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 of its business activities and b) whether a company sustainably delivers positive and measurable performance in all value dimensions (economic, social, environmental and governance/compliance) for society and the economy. 1.1… Continue reading A questionnaire for evaluating ESG performance

Classic investment controlling in a group

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 and freedom of action. The investment controlling for a subsidiary tracks the strategy execution and reduces risks. Cash management for investment controlling The monitoring of cash flows in a cash… Continue reading Classic investment controlling in a group

SFDR – CSRD – NFRD – What’s it about?

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 directives of the EU foresee non-financial reporting (ESG-reporting) at a much larger scale (i.e. for more companies and with additional information). The directives will give consumers additional ESG information in… Continue reading SFDR – CSRD – NFRD – What’s it about?

Why You’re Responsible for the Supply Chain

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 work extra hard to ensure that they move towards achieving or, better still, improving their social responsibility (ESG factors: Environment, Social and Governance). Furthermore, many businesses infinitely believe that things… Continue reading Why You’re Responsible for the Supply Chain

Pricing for Co2 Emissions

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 need to drive investment into a cleaner option to save the environment is rising. Besides, the cost of carbon emissions has adverse implications on peoples’ health, affects crop, droughts, and… Continue reading Pricing for Co2 Emissions

Resources for ESG Guidelines

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 business, decisions and organization. These ESG Guidelines help to reduce risks for your business and provide guidance to show corporate responsibility in your industry: AA1000 Accountability Principles and Stakeholder Engagement… Continue reading Resources for ESG Guidelines

Sustainability and COVID-19: A disconnect?

The question we are addressing in this article is: Did the companies that have included sustainability and corporate responsibility in their strategies, acted fair und provided help during Corona (COVID-19). We are looking at the strategies of the companies and are providing examples of actions implemented in certain industries. Did they act responsibly or did… Continue reading Sustainability and COVID-19: A disconnect?

Increase the readability of your corporate reports

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 reports). There are a lot of people and departments involved in producing these reports; however only a small community reads it in the end (i.e. the investment community or NGO’s).… Continue reading Increase the readability of your corporate reports

Integrated reporting makes it’s way

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 to do with sustainability reporting: however the sustainability report can be a non-financial report that explains the values associated with sustainability. Integrated reporting can help to report financial and non-financial… Continue reading Integrated reporting makes it’s way