DAX® sets a new benchmark for sustainable German equity portfolios, the so-called DAX 50 ESG. It reflects the price performance of the 50 largest and most liquid shares on the German market while incorporating Environmental, Social and Governance (short ESG) criteria. The DAX can herewith provide investors with a new, and more sustainability-related index. According…
Carbon emissions in the supply chain can be fundamentally higher than those of a company’s operational carbon footprint. When discussing corporate emissions, most of us automatically start looking at electricity and other operational emission sources. But it is the Upstream Scope 3 emissions, and therewith the supply chain emissions, that often make up the largest…
The Task Force on Climate-related Financial Disclosures, short TCFD, announced just a few months ago that it is now supported by more than 1,000 organizations. This implies a significant shift among market actors towards the acknowledgement that climate change can pose major financial risks to organizations. TCFD supporters now have a combined market capitalization of…
What’s the ROI of CSR? In the corporate world of hard (monetary) facts and figures this question is raised quite a lot – especially from high level executives. It might be argued that „doing good things“ always makes sense. But in the end many activities and decisions are also investment decisions. Corporate Social Responsibility in…
The Carbon Footprint is a descriptive, widely-used term for the greenhouse gas emission balance of an entire organization, or alternatively, of a single product or service. It includes emissions of carbon dioxide (CO2) and other greenhouse gases (measured in CO2 equivalents / CO2-eq). In the case of an organization like a company or public institution,…
The food we eat, the air we breathe, the water we drink and the climate that makes our planet habitable all come from nature. Yet, these are exceptional times in which nature is sending us a message: To care for ourselves, we must care for nature. World Environment Day since 1974 World Environment Day is the…
Eine verantwortungsvolle und nachhaltige Unternehmensführung scheinen offensichtlich zu harmonieren. Dabei setzt sich die Corporate Governance mit den „rechtlichen und faktischen Ordnungsrahmen für die Leitung und Überwachung eines Unternehmens auseinander“. [1] Die Historie und die aktuellen Ereignisse sowie die Interaktion mit unterschiedlichsten Fachrichtungen scheinen die Bedeutung der Corporate Governance kontinuierlich zu prägen. Operativ setzt sich Governance…
Despite the recent focus on the Corona pandemic, environmental and social topics should not be neglected. The following short status of public available information from automotive OEM companies is by no means complete and might be outdated pretty soon since new requirements and information is published almost weekly by companies, NGOs or other stakeholders. But…
Am 20.01.2020 wurden die CDP Climate Change 2019 Ergebnisse des Assessments veröffentlicht. Insgesamt stieg die Zahl der Unternehmen, die sich von CDP haben bewerten lassen, von 6.251 (2018) auf 8.367 (2019) Unternehmen an. Das entspricht nun erstmalig mehr als 50 % der weltweiten Marktkapitalisierung. Zudem haben 2019 115 dieser Unternehmen mittels CDP Assessment ihre Lieferkette…
Happy New Year! The new year barely started and it is already time for planning your acivities around reporting and disclosure of your companies environmental, social and governance (ESG) activities and data. Several external recognition and disclosure bodies have very strict deadlines – other dates can be chosen by the company itself. This article focuses…
