Non-Financial-Reporting

The CSRD: a New Path to Standardisation of the EU’s Non-Financial Reporting?

After the European Parliament’s 2018 call to action to further develop the scope of the existing Non-Financial Reporting Directive (NFRD), the European Commission has now (on 21 April 2021) proposed a revision of the NFRD framework in form of the Corporate Sustainability Reporting Directive (CSRD). Not only will the CSRD build up on the requirements…

CSR & Finance

CSR & Finance

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…