BiodiversityExploring Biodiversity and Ecosystem Requirements Under EU RegulationsCompanies have an immense impact on biodiversity and our ecosystems. The European Union has now also recognized this (CSRD & ESRS).
CSDDDEmbracing Corporate Sustainability: Navigating the EU’s New Due Diligence Directive (CSDDD)Das neue Lieferketten Gesetz der EU - CSDDD (Corporate Sustainability Due Diligence Directive)
EU TaxonomyHow does the EU taxonomy affect business practices and reporting?Inputs from COP 28: Implementation practices and key findings from relevant market participants January always marks the start of a new...
ESG Risk ScoringSupporting material for the disclosure of climate-related topics in IFRS financial statementsThe consideration of ESG issues in IFRS financial statements is being further promoted and has been included in the list of key audit areas
CO2 Emissions PCAFScope 3 emissions as a blind spot when setting net zero targetsThe proportion of institutions that fully disclose their emissions (in particular Scope 3 emissions) is sobering.
CO2 Emissions PCAFCompanies should focus on climate targetsKey audit matters for financial reports 2023: Climate-related matters When preparing and auditing IFRS financial statements in 2023,...