Revising the CoP: Background The UN Global Compact (UNGC), a non-binding United Nations pact, encouraging firms and businesses to think of, adopt and report on more sustainable methods. To ensure a more straightforward reporting it has identified 10 principles (The Ten Principles | UN Global Compact) forming a value system companies should adopt when conducting business. These principles…
What is the IPCC? The Intergovernmental Panel on Climate Change (IPCC) is the United Nations body, presented by hundreds of scientists and other experts, that commissions expert reports on the state of the climate. Approximately every seven years the IPCC publishes a new Assessment Report (AR) within its assessment cycle consisting of four parts which…
Am 14. & 15. September 2022 fand das 2. Circular Futures Festival statt. Zwei Tage voller Austausch, Inspiration und Begegnungen. Initiiert wurde es von Circular Futures, einem Programm von ProjectTogether, in hybrider Form in ganz Deutschland. Digital fand es in Form von Lernlaboren, Marktplätzen, Impulsen, Diskussionsrunden und Maker Spaces statt und auch in lokalen Hubs…
Nowadays companies are increasingly facing the needs of their stakeholders, investors, and society more broadly in the field of ESG. Stakeholder demands are shifting, they are more and more demanding the disclosure of a company’s sustainability efforts, legal demands are obliging businesses to implement practices that avoid damage but benefit the natural environment, and investors…
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…
With the Paris Agreement of 2015, more than half of the global economy has committed to reducing greenhouse gas (GHG) emissions while investing efforts into the removal of GHG from the atmosphere. This is to meet the Paris Agreement goal of limiting temperature rise to „well below 2°C“ as well as to ensure compliance with…
ESRS – Das neue EU-Rahmenwerk für Nachhaltigkeitsberichte. Der nächste wichtige Schritt für die EU-Nachhaltigkeitsberichterstattung ist gemacht. Bereits Ende April 2022 gab es erste offizielle Entwürfe der European Financial Reporting Advisory Group (EFRAG) bezüglich eines neuen EU-Rahmenwerks für Nachhaltigkeitsberichte. Dieses Rahmenwerk dient dazu, den Dschungel an Reportingstandards im Nachhaltigkeitsbereich zu lichten und einheitliche Regelungen für die…
Sustainability reporting is growing at a rapid pace. Over the years, sustainability reporting has become more widespread globally, both in terms of geography and the number of sectors of industry. A recent report, “The KPMG Survey of Sustainability Reporting 2020,” found that 80% of companies (mid- and large-cap firms) worldwide report on their sustainability progress.…
CDP as a key player in climate reporting and other areas of sustainability Extended Partnership: CDP stands for one of the longest established and largest initiatives for sustainability reporting taking supply chains into account. Launched almost twenty years ago as the Carbon Disclosure Project, CDP has successively expanded its collection of climate-related data to include water…
ESG-Kriterien und -Ratings Die transparente Bewertung der Leistungen von Unternehmen im Bereich Nachhaltigkeit anhand messbarer und nachprüfbarer Kriterien gewinnt mehr und mehr an Bedeutung. Auch Finanzakteure integrieren mit zunehmender Vehemenz Nachhaltigkeitsaspekte als Konditionen bei der Kapitalvergabe. Dabei werden Unternehmen in sogenannten ESG-Ratings objektiv zu ihren nachhaltigen Geschäftspraktiken beurteilt. Hier wird zwischen den Bereichen Bereichen E…
