Elisabeth studied Political Science (B.A.) at the University of Konstanz and is currently doing a trainee program at the DFGE - Institute for Energy, Ecology and Economy in preparation for her Master's degree. She is interested in how different sustainability efforts of companies can be and how to successfully drive sustainability processes in companies.
EU-Richtlinienentwurf zu unternehmerischen Sorgfaltspflichten Am 23. Februar 2022 hat die Europäische Kommission als erste EU-Institution den Vorschlag für eine Corporate Sustainability Due Diligence Directive (CSDDD) veröffentlicht. Dieser Vorschlag stellt zusammen mit bestehenden Regelungen und anderen Regulierungsinitiativen wie der Corporate Sustainability Reporting Directive (CSRD) und der EU-Taxonomie-Verordnung einen weiteren Schritt in Richtung nachhaltiger Wirtschaftstätigkeit unter einheitlichen…
Sustainability and climate change continue to be at the forefront of global interest and have become key issues for businesses, governments and consumers. In 2023, we will see some key sustainability and climate trends. In summary, sustainability and climate change will remain important and trends will continue to evolve. Businesses, governments and consumers must continue…
Überblick zum Lieferkettengesetz Am 1. Januar 2023 tritt das Lieferkettensorgfaltspflichtengesetz (LkSG) in Kraft. Durch das Gesetz wird erstmals unternehmerische Verantwortung für die Einhaltung von Menschenrechten in den Lieferketten geregelt. Unternehmen werden somit dazu verpflichtet menschenrechtliche sowie umweltbezogene Sorgfaltspflichten zu beachten. Menschenrechtliche Sorgfaltspflichten Umweltbezogene Sorgfaltspflichten Kinderarbeit, Zwangsarbeit, Sklaverei, Arbeitsschutz, Koalitionsfreiheit, Ungleichbehandlung in Beschäftigung, Vorenthalten eines angemessenen…
Increasingly, investors, regulators, stakeholders and the public are holding companies accountable for sustainable practices. Recent legislation also highlights the relevance of corporate sustainability developments. The Sustainable Finance Disclosure Regulation (SFDR) is one of the European Union’s legislative instruments to make Europe’s economy more sustainable. It prescribes comprehensive sustainability disclosure requirements covering a wide range of…
Many companies today are quick to give themselves a “green label”, also with regard to their products – but they often make themselves look greener than they really are. Greenwashing is a complex issue and unfortunately still very topical. The line between a sustainable approach and clear greenwashing is not always recognisable, but it is…
The S&P Global questionnaires for CSA 2022 will open on April 5, 2022 (DJSI) and May 5, 2022 (ESG Indices). Due to the growing interest of stakeholders in sustainability and climate change, it is becoming increasingly important for companies to make their sustainability efforts transparent. In addition to sustainability reports with environmental, social, and governance…
Rapidly rising electricity prices and shortages on the market are leading companies to increasingly secure access to their own green electricity. With the increased demand for renewable energies, interest in so-called Power Purchase Agreement (PPA) contracts is also growing. What is a Power Purchase Agreement ? Power Purchase Agreements (PPAs) are long-term electricity contracts between…
In September 2021, the EFRAG Working Group on European Sustainability Reporting Standards (PTF-ESRS) presented the Climate standard prototype working paper at its plenary meeting and subsequently published it on the EFRAG website. The working paper serves the purpose of transparency towards the public and is not a consultation document. The content of the working paper…
Ein Produkt als klimaneutral bezeichnen zu können, erfordert von Unternehmen die Einhaltung von festgelegten Schritten: der Berechnung von CO2-Emissionen, der Vermeidung und Reduktion dieser Emissionen und letztlich den Ausgleich von nicht vermeidbaren Emissionen über zertifizierte Kompensations- bzw. Klimaschutzprojekte. Vor allem die Schritte der Reduktion und Vermeidung von Emissionen sind essentiell. Was heißt Klimaneutralität? Klimaneutralität bedeutet,…
The debate on an ambitious climate target (Science-Based Targets) has increased among internationally active companies since the UN climate summit in Paris (COP21). The Paris Agreement marks a turning point for climate policy. Companies have a key role to play in achieving the COP21 goals. They have the opportunity to make an appropriate contribution to…
