ESRS E2 Pollution

ESRS E2 – Pollution

1. Hintergrund & Ziel Die Verschmutzung von Böden, Luft und Wasser gehören zu den größten Umweltherausforderungen unserer Zeit. Insbesondere Unternehmen tragen zur Abmilderung und Verhinderung von Verschmutzung eine besondere Verantwortung. Daher ist es nicht verwunderlich, dass das Thema Pollution innerhalb der CSRD (Corporate Sustainability Reporting Directive) einen eigenständigen themenspezifischen Standard darstellt (ESRS E2). Der Standard…

Common Reporting

Towards comprehensive corporate reporting: one set of standards

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…

picture of a river

CDP Climate Change – revised questionnaire for 2016 and new scoring methodology

The CDP (Carbon Disclosure Project) has updated its methodology for the year 2016 regarding the CDP Climate Change questionnaire. What is CDP? Through CDP, around 6,000 organizations disclose their greenhouse gases emissions and other environmental KPIs, on the request of the shareholders or their clients. Through measurement, organizations are expected to better manage climate change…

Understand GRI in 2 minutes

What is the purpose of GRI? GRI (Global Reporting Initiative) is an internationally recognized standard for CSR reporting to help organizations set goals, measure performance, and manage change in order to make their operations more sustainable. The guidelines are now in their 4th version (G4). G4 process in a few words: – Identify your company’s…

Financial Planning, Pen and Calculator and Review of Year End Reports

Greenhouse Gas Protocol: Neue Scope 2-Guidance veröffentlicht

Nach langen und teils intensiven Abstimmungen hat das Greenhouse Gas Protocol nun seine finalen Richtlinien für die Berechnung von Scope 2-Emissionen vorgestellt. (http://www.ghgprotocol.org/scope_2_guidance ). Die DFGE war als Mitglied der GHG Protocol Stakeholder-Gruppe an der Entwicklung und Abstimmung beteiligt Das Greenhouse Gas Protocol (GHG Protocol) ist eine Initiative von WRI und WBCSD, die einheitliche und detaillierte Standards…

GHG Protocol – Standard on Quantifying and Reporting the Avoided Emissions of Products

The WRI/GHG protocol is currently scoping to deliver a standard methodology to quantify and report avoided emissions of products. So a company can calculate avoided emissions for goods and services. Several companies already report avoided emissions on a corporate and company level. Several guidances for industries are available. The DFGE follows the principle of physical…