Over the past few years it has become increasingly clear that the physical consequences of climate change and the transition to a carbon-neutral economy are posing risks to companies and must be managed accordingly. At the same time, around half a million sites belonging to companies and other...

The report examines the role offset approaches can play in the post-2020 climate regime. For this purpose, the report first develops a conceptual approach and a normative vision of what should be viewed as successful offset use. It then proposes tools to operationalize this vision. Lastly it...

The debate on sustainability related corporate due diligence obligations in global value chains has recently gained considerable momentum, in particular at EU level. However, so far, it has been dominated by the focus on human rights due diligence. By contrast, relatively little attention has...

By 2050, the European Union aims to become climate neutral. The achievement of this goal will require, among others, a massive boost in energy efficiency. Companies and other organizations can make a significant contribution to climate protection through systematic and long-term energy...