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Nachhaltigkeitsstandards im Kontext der CSR-Richtlinie

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2014 wurde auf EU-Ebene die sog. CSR-Richtlinie verabschiedet, deren Ziel es ist, die Transparenz hinsichtlich nichtfinanzieller Aspekte von großen kapitalmarktorientierten Unternehmen zu erhöhen. In Deutschland wurde die CSR-Richtlinie in nationales Recht umgesetzt (sog. CSR-Richtlinie-Umsetzungsgesetz), welches für betroffene Konzerne seit dem Geschäftsjahr 2017 verpflichtend auf Lageberichte anwendbar ist. Der folgende Blog-Beitrag stellt die gesetzlichen Bestimmungen überblickend…

Carbon Pricing

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Carbon pricing applies market-based mechnisms to accelerate the transition towards a low carbon future. The main idea behind the aspect of carbon pricing is the “polluter pays” principle. Putting a price on carbon implies that the organizations and businesses which are responsible for emitting greenhouse gases into the atmosphere are also held accountable for their…

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Achieving carbon neutrality with ISO 14068

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The international standard ISO 14068 for “Greenhouse gas management and related activities – Carbon Neutrality” is to provide clear definitions for CO2 neutrality. The climate crisis is prompting politicians, administrators and businesses to respond to this global challenge with increasuing demands for carbon neutrality. Public and private organizations of all kinds are spurring efforts to…

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UNGC and GRI have initiated collaboration to empower SDG reporting for businesses

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The UN Global Compact and GRI have implemented an Action Platform called “Business Reporting on the SDGs” that aims to encourage businesses to include SDG reporting in their sustainability communication and relevant processes. Reminder: What are the SDG’s? SDGs is an acronym for Sustainable Development Goals which have been defined by the United Nations and…

Carbon_Compensation

Carbon compensation – Reaching climate neutrality

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Carbon compensation schemes empower businesses to accelerate the transition towards a low carbon future. Offsetting carbon emissions can furthermore send a strong message to stakeholders such as customers, employees and communities that your business is committed to paving the way for a sustainable future. But not every carbon compensation program generates the same positive impact.…