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...

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...

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...