When it comes to responsible investment, there is especially one term taking the stage, namely environmental, social, governance – short ESG. (Hong 2019) According to the United Nations-supported organization Principles for Responsible Investment, sustainable financial systems reward long-term investments and benefit the society and the environment as a whole (Principles for Responsible Investment 2019). Successful…
Unternehmen, die daran interessiert sind, ihre CO2-Emissionen in Richtung ‘Net Zero’ zu bringen, sollten den neuesten Bericht der Science-Based Targets Initiative (SBTi) berücksichtigen, der im September dieses Jahres veröffentlicht wurde. Darin werden der Ausgleich und die Neutralstellung von CO2-Emissionen als wirksame Instrumente für den Übergang zu einem “Net Zero”-Status anerkannt und fünf mögliche Strategien zur Erreichung…
8. Bayrischer CSR Tag – Risikomanagement für Lieferketten, Klimaneutralität bis Social Entrepreneurship Ein spannendes Programm versprach der 8. Bayrische CSR-Tag am 22. September 2020, aus gegebenem Anlass virtuell durchgeführt. Vom Risikomanagement für Lieferketten, Klimaneutralität bis Social Entrepreneurship wurde der Bogen gespannt. Unser Teilnehmer, Armin Hipper, entschied sich für die Workshop Session „von der Circular Economy…
Companies interested in bringing their CO2 emissions towards ‘Net Zero’, should pay attention to the newest report of the Science Based Targets Initiative (SBTi) published this September. This report recognizes offsetting and neutralization of CO2 emissions as valid tools in the transition to a ‘Net Zero’ status and presents five potential strategies to achieve a…
Five global standard setting organizations have launched a common report towards one single and global set of reporting standards for comprehensive corporate reporting. Five key global organisations for comprehensive corporate reporting The five organizations GRI, CDP, Climate Disclosure Standards Board (CDSB), International Integrated Reporting Council (IIRC) and Sustainability Accounting Standards Board (SASB) have agreed on…
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 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…
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…
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 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.…
