Monthly Archives: July 2024

In the USA, S.E.C. requirements for ESG reporting are now becoming mandatory

In the USA, S.E.C. requirements for ESG reporting are now becoming mandatory But, lobbying has meant that these are lagging behind ESRS. Large US companies are therefore looking to the ESRS Republican Tim Scott complains: “Last time I checked, the S.E.C. was a securities regulator that doesn’t employ climate scientists”. The statement makes it clear […]

Listed companies will be required to carry out a materiality analysis – Better Know Your Shareholders!

The first companies in Europe will have to report in accordance with the European Sustainability Reporting Standards (ESRS) as early as the 2024 financial year. As the new, uniform European sustainability reporting standards, the ESRS will fundamentally change sustainability reporting. They set out in detail what information a company must disclose about its material impacts, […]

Green Claiming: A Comprehensive Guide

Green promises – broken: Exaggerated green claims by companies have been in the news a lot recently. In future, the EU will impose severe penalties: “Sustainable”, “climate-neutral”, “good for the environment” – anyone strolling through supermarkets in Germany these days will obviously come across many socially and ecologically oriented companies. The promises are underpinned by […]