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
Enterprises are social organisations that follow a purpose. For a long time, this purpose was capital-oriented. Accordingly, most business valuation models are cash flow oriented… Read More »How to start your ESG rating
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
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… Read More »Pricing for Co2 Emissions
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… Read More »Resources for ESG Guidelines