So mögen zwar rechtlich gesehen manche Teile der aktuellen Regulatorik noch nicht für alle Unternehmen gelten. Doch in ihrer Erwartungshaltung werden Stakeholder, Kund*innen wie auch die Gesellschaft bei ethischen und sozialen Fragen diesbezüglich kaum unterscheiden. Deshalb gilt: Unternehmen, die frühzeitig handeln, müssen später keine bösen Überraschungen erwarten.
Bei der Vielzahl der unterschiedlichen Themen kann man schnell den Überblick verlieren. Was ist wichtig? Wo soll man beginnen? Auf dieser Seite finden Sie Hintergründe zu den wichtigsten Bereichen, um in Ihrem Unternehmen die richtigen Schritte in Richtung Nachhaltigkeit einzuleiten. Von dort wiederum gelangen Sie auch zu konkreten Lösungsangeboten unserer Expert*innen.
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The EU taxonomy is designed to pave the way for a sustainable economy that meets the Green Deal objectives and allows for a uniform EU-wide assessment of sustainable activities. The EU requirements, which have been in force since January 2022, extend the disclosure requirements for many companies and a large proportion of financial market participants with regard to non-financial information.
The Corporate Sustainability Reporting Directive (CSRD) has been in force throughout the EU since January 5, 2023. While large, publicly traded companies have already been affected by this for some time now and were able to adopt the necessary measures, the CSRD brings major changes, especially for smaller companies, in the medium term and will massively alter the nature and scope of sustainability...
Sustainability aspects affect all business functions such as product development, production, financing, purchasing, and the company’s reputation as an employer. And it is not just about the implementation of regulatory requirements. Moreover, there are numerous ESG-related opportunities to strengthen a company’s future viability through strategic objectives and specific initiatives, and anticipate...
Companies will very soon have to assume far more responsibility because they are usually – consciously or unconsciously – closely linked to the causes of the wrongdoings reported worldwide. Whether below-subsistence wages, serious safety deficiencies, prohibited child labour, or inadequate environmental protection – the Supply Chain Due Diligence Act adopted in Germany in 2021 aims to address many...
Companies continuously produce data: from purchasing to production to sales, accounting, risk analyses, and customer care, companies collect and store information, thereby producing data on internal and external processes. However, for sustainability reporting and with regard to ESG evaluation criteria and classification aspects, consolidating different kinds of data of varying quality from diverse...
Whether as part of an M&A process or financing, buyers and investors nowadays are not just analysing the normal financial risks and returns, but also increasingly scrutinising the possible negative consequences that can result from corporate activities in the areas of environment, social, and governance (ESG). It is therefore prudent for companies to identify hidden opportunities and risks early on...
Transparent climate change reporting is essential these days for businesses wanting to maintain their competitive edge. Investors are increasingly demanding the information needed to compare and evaluate climate-related risks and opportunities among companies. Implementing the TCFD recommendations helps companies demonstrate a sense of responsibility and vision – which can pay off in the long term....
Preparations for the Supply Chain Act (officially: Act on Corporate Due Diligence Obligations in Supply Chains), the CSRD, and EU taxonomy place a significant resource burden on many companies. Especially affected are those that just recently became subject to the reporting requirements. Not only do these companies need to acquire the necessary expertise in sustainability management and reporting,...
Climate crisis, pollution, social injustice, and human rights violations – there are many critical issues worldwide. The new legislation reflects the entire world’s increased interest in these issues, bolstering hopes that a solution will soon be found to alleviate these crises and threats. Companies, as integral part of the society, will have to fulfil both stricter legal criteria and increased social...
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