Energy and Sustainability
2027: The Deadline for Your Company. Are You Ready for the New Era of Corporate Responsibility?
The Due Diligence Directive imposes a series of obligations on companies to ensure that they respect human rights and the environment throughout their value chains.
Comprehensive Guide to Understanding the Scope of the CSRD Directive
Due diligence in corporate sustainability refers to the process companies must follow to identify, prevent, mitigate, and remedy the actual and potential adverse impacts of their operations, those of their…
Whistleblower Protection and Corporate Social Responsibility: An Inseparable Link
What is whistleblower protection? Whistleblower protection refers to the set of legal and organisational measures designed to protect employees or collaborators who in good faith report wrongdoing or irregularities within…
Directive 2012/27/EU of the European Parliament and of the Council of 25 October 2012 on Energy Efficiency
Directive 2012/27/EU of the European Parliament and of the Council of 25 October 2012 on energy efficiency establishes a common framework to promote energy efficiency within the European Union. The…
The Taxation of Green Funds: Incentives and Disincentives
In recent years, the rise of green funds has generated renewed interest among investors, who seek not only profitability but also to contribute to sustainability and environmental protection. Green funds,…
Frequently Asked Questions about the Energy Efficiency Directive
The primary objective of the Directive is to create a framework for promoting energy efficiency within the European Union. It aims to eliminate market barriers and overcome deficiencies that hinder…
The Liability of Green Fund Managers: An In-Depth Analysis.
In a world increasingly aware of environmental and social challenges, green funds have emerged as an attractive investment tool. These financial vehicles promise to generate returns while investing in companies…
ESRS are now a reality
The ESRS are a set of 12 standards designed to provide a comprehensive and comparable view of a company's environmental, social, and governance performance.
Developing the ESRS: A Comprehensive Guide
The European Sustainability Reporting Standards (ESRS) are a set of norms established by the European Union to ensure that companies disclose detailed and comparable information about their sustainability performance.
Some questions about sustainability
Do undertakings have to include Art. 8 Taxonomy Disclosures in the sustainability report prepared under Article 40a of the Accounting Directive? No. Undertakings reporting in accordance with Article 40a of…
