Nachdem nun das Thema Elektrifizierung im Bereich Automotive in eine größere Skalenordnung kommt, rückt das Licht der Öffentlichkeit, Firmen und Fördermittel wieder zum Wasserstoff (H2). Dabei ist dies bei weiten kein neues Thema, sondern eher eine Renaissance in der Diskussion. Diese wird vor allem von den ambitionierten (klimaneutral) Zielen der EU bzw. einzelner Regierungen getrieben.…
Environmental, social and governance (ESG) risks are found in corporate practice in many ways, for example forest and bush fires in Australia, social unrest in other countries caused by lack of opportunity and perspective, and the changing role of corporations. With the global pandemic, the differences between the various social classes in terms of equal…
Climate-oriented adaptation is becoming increasingly important for the financial sector. At the same time, it poses challenges for most sectors. For example, there is no single agreed decarbonisation pathway, the methodologies for tracking alignment are unclear, and this is further compounded by the poor quality of the underlying data. In addition, pioneering financial institutions face…
From April 6, 2021, invited companies can open the CSA and from June 1, 2021 they can access the S&P ESG Indices as well as the Dow Jones Sustainability (DJSI) Indices. Companies are selected for inclusion in the Dow Jones Sustainability Indices (DJSI), S&P 500 ESG and several other sustainability indices on the basis of…
Notwendigkeit einer gesetzlichen Regelung In den letzten Jahrzehnten kam es im Zuge der fortschreitenden Globalisierung zu einer immer tieferen Verzweigung des Welthandels. Mittlerweile machen globale Wertschöpfungsketten über 80% des Welthandels aus. [1] Auch Deutschland ist intensiv in die internationalen Wertschöpfungsketten eingebunden. Diese Entwicklung führte in vielen Industrieländern zu immer größerem Wohlstand und steigenden Profiten. Dem…
What is the EU Taxonomy? The EU Taxonomy is a framework to facilitate sustainable investment and was established to fulfill the EU´s environmental objectives. It is a regulatory classification tool that helps investors, companies, and financial institutions to define a standardized understanding of which economic activities can be considered environmentally sustainable. The overarching goal of the EU…
The ecosystem has benefited humanity for millennia by protecting from floods, regulating diseases and pests, absorbing and transforming carbon-dioxide, maintaining habitats and, above all, providing food and water. But the IPBES, the Intergovernmental Platform on Biodiversity and Ecosystem Services warns, that the failure to protect ecosystems would lead to catastrophic consequences for people and nature.…
Sowohl in den sozialen Medien als auch in der klassischen Berichterstattung ist die Coronakrise omnipräsent. So überdeckt diese aktuell vorherrschende und in das Leben der Menschen eingreifende Pandemie, wie schnell und drastisch die Klimakrise eskaliert; denn die Erderwärmung schreitet voran – auch in Deutschland. Der Stern widmete dem Thema bereits im September 2020 eine Sonderausgabe…
An interview with Mr. Manuel Meneses, Global Reporting Initiative The DFGE – Institute for Energy, Ecology and Economy is part of the GRI Community. GRI is an independent international organization that has pioneered sustainability reporting since 1997. The GRI community helps foster links between organizations, to shape the future of reporting. DFGE welcomes this initiative to…
Businesses are increasingly interested in estimating and making claims about the greenhouse gas (GHG) emission impacts of their products and services. While they increasingly account for their Scope 1, 2 and 3 emissions, there is now a new concept gaining importance, namely Scope 4 emissions. Scope 4 emissions describe emissions that can be avoided through…
