The European Commission’s draft of the new Corporate Sustainability Reporting Directive (CSRD) is intended to extend European sustainability reporting standards to cover all companies falling under the scope of the directive. Based on a comprehensive evaluation of non-financial statements of...

This report assesses options for the effective implementation of sustainable development impact assessment, in the context of climate change mitigation mechanisms such as those of Article 6 of the Paris Agreement. Existing carbon crediting programmes were analysed to draw insights on the best...

Zur Gestaltung einer attraktiven und spannenden Umweltberichterstattung sind aktuelle Indikatoren notwendig. Umweltdaten liegen jedoch häufig mit einer großen zeitlichen Verzögerung vor, so dass es oftmals, speziell für den datenbasierten Journalismus, schwer ist, diese Daten zu...