CSRD: the directive and the impact on businesses
Learn about CSRD reporting, a critical directive shaping corporate sustainability reporting in the EU, including its requirements and impact on businesses.
EU Taxonomy
When someone, for the first time, meets the word "Taxonomy," generally comes up against a wall, imagining a complex structure that only professionals of the sector can decipher.
Energy consumption: how companies can (and should) improve their energy efficiency
It is now widely believed that the investment evaluation paradigm has undergone a profound evolution, over the past two centuries.
Green asset Ratio (GAR)
In the new framework defined by the European Taxonomy, with regard to the rules and objectives for classifying business activities that are considered environmentally, socially, and governance sustainable, a prominent point much discussed at the moment, especially in the financial world, is covered by Article 8 of the Taxonomy.
Corporate Sustainability Reporting Directive (CSRD): new guidelines for sustainability reporting
The state of the art of European legislation aimed at defining the legislative framework for sustainable investment is certainly the most advanced and defined in the global landscape at present.
Environment, social and governance
They are defined as characteristics, or criteria, but also as aspects and risks: in these and other ways it is tried to give a definition to the three pillars of sustainability: Environmental, Social and Governance, in an acronym: "ESG."
What is SFDR (Sustainable Finance Disclosure Regulation) and its implications for firms and businesses
The scope of European Union legislation, in the field of accelerating and harmonizing rules on sustainable finance, has expanded considerably in the past few years and is gradually broadening.
Circular Economy: a model to embrace for more sustainable companies
When one thinks of an economic system in harmony with nature and the land, the shape of the circle always comes to mind, of the interconnection and nature that from a source becomes capital and then returns to transform itself into ever new elements.
GRI: what it is and how its standards are evolving
GRI (Global Reporting Initiative) is the independent, international organization that helps businesses and other organizations take responsibility for their impacts, by providing them with the global common language to communicate those impacts. It provides the world’s most widely used standards for sustainability reporting – the GRI Standards.
The Social Taxonomy and “Sustainable communities”
While the definition of the European Taxonomy relating to the environment is being enriched and fully defined, at the same time the Social Taxonomy currently in proposal form, presented by the Platform on Sustainable Finance to the European Commission on last February, is making its way into the European legislative landscape.