Pros and Cons of Nuclear Energy
Nuclear energy or power is the energy found in the nucleus/core of an atom. A single atom carries enormous power. This power can be used… Read More »Pros and Cons of Nuclear Energy
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Sustainability
The „G“ of ESG in the ESRS
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
The „S“ of ESG in the ESRS
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
The „E“ of ESG in the ESRS
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
Sustainability Linked Loans
If you are transforming your business to a sustainable organisation by defining an ambitious sustainability strategy and/or by improving your external sustainability rating, Sustainability Linked… Read More »Sustainability Linked Loans
ESG-ETF and SFDR
ETFs are not explicitly mentioned in the Sustainable Finance Disclosure Regulation (SFDR) as they are subsumed under investment funds. However, Art 8 and 9 of… Read More »ESG-ETF and SFDR
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
Documentation of ESG preferences at banks
From the current EU-regulations and from the specific changes of ESG-preferences in the Delegated Regulations of MiFID II and the Guidelines of ESMA, there is… Read More »Documentation of ESG preferences at banks
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
The Top Reasons Why People Are Quitting Their Jobs
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
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