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
According to the Bureau of Labor Statistics, more than four million Americans quit their jobs in 2021. For a variety of reasons, people choose to… Read More »The Top Reasons Why People Are Quitting Their Jobs
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
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
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
When it comes to virtual reality, most people equate it to science fiction movies like Minority Report. However, nowadays, Virtual Reality (VR) Home technology is… Read More »Virtual Reality as a Comprehensive Home Concept
The target picture of a comprehensive education should be on the understanding of the most important financial and non-financial interrelationships for entrepreneurial activity. ESG factors… Read More »Integrate ESG in Finance Education
Colloquially, the Co2 footprint is often equated with Co2 emissions. However, these are two different issues. The Co2 emissions (Scope 1, 2 and 3) refer… Read More »Scope 1,2,3 emissions vs Co2 footprint
Methods of stakeholder engagement can include surveys (such as supplier, customer, or worker surveys), focus groups, community panels, corporate advisory panels, written communication, use of… Read More »Principles of Stakeholder Management
The 17 Sustainable Development Goals (SDG) and their related 169 targets of the UN are getting more important in corporate reporting and in the development… Read More »The 17 SDG Goals and their 169 Targets
The Regulation (EU) 2019/2088 of the European Parliament and of the Council (SFDR Sustainable Finance Disclosure Regulation) requires a financial product’s documentation to describe how… Read More »MiFID II and the integration of ESG factors
This article provides an overview of sustainable finance-related disclosure obligations (SFDR = Sustainable Finance Disclosure Regulation) for financial market participants (FMPs) and financial advisers (FAs)… Read More »SFDR – 2021 to 2023 obligations