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
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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)
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
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
Double Materiality in non-financial reporting
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
How To Leverage Social Media For Brand Awareness?
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?
EU Green Deal and Sustainable Finance
The EU Green Deal launched an EU Action Plan during 2021 that will keep us busy for the next few years and avoid greenwashing. For… Read More »EU Green Deal and Sustainable Finance
Investors responsibility for Co2 of the investee company
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
Non-financial and sustainability reporting in Austria
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