Am 12. Oktober 2023 veröffentlichte die Task Force on Climate Related Financial Disclosure (TCFD) ihren sechsten und letzten Statusbericht und verkündete damit auch ihre offizielle Auflösung. Was umfasst der Begriff “TCFD” und was bedeutet die Auflösung? Welche Konsequenzen hat das auf die Nachhaltigkeitsberichterstattung? Diese Fragen werden im nachfolgenden Beitrag beantwortet. Task Force on Climate-Related Financial…
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.…
DFGE published this article on 16 June 2021. Since the CSRD is subject to ongoing changes, check here for the latest status and learn everything you need to know. 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…
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…
The GSSB (Global Sustainability Standards Board) that operates under the auspices of GRI (Global Reporting Initiative) is currently overseeing a project to review and update the content of GRI Waste disclosures related to GRI sustainability reports in the current GRI Standard 306: Effluents and Waste. Achieve best-practice disclosure of waste-related activities The main target of…
In the end of October, WBCSD (World Business Council of Sustainable Development) published the report of its study ‘Reporting Matters 2018’. Based on a survey sent out by the WBCSD in cooperation with the consultant Radley Yeldar 158 companies have been evaluated regarding their sustainability reporting performance. The results enable an analysis of current trends…
The two global leading sustainability reporting standards GRI (Global Reporting Initiative) and SASB (Sustainability Accounting Standards Board) are planning to align their frameworks in order to bring sustainability reporting one step closer to the financial mainstream and, in prior, to investors. The two initiatives announced that ahead of the Global Climate Action Summit (GCAS) which…
The SDGs are becoming increasingly important in the economy. This is particularly evident in sustainability reporting practice, as CSR reporting is undergoing change. More than 80 % of all DAX30 companies have already integrated the SDGs (in several forms) into their recently published sustainability reports (see Umweltdialog, 30th August 2017). With the entry into force…
