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CBAM - Carbon Border Adjustment Mechanism
CBAM is an EU Regulation establishing a carbon border adjustment mechanism. In particular, CBAM is intended to support the existing EU Emissions Trading System (EU ETS). For the import of certain CO2-intensive products from non-EU countries (third countries), a CO2 pricing level comparable to that in the EU is to be established.
You can find more information about CBAM in the 8th episode of our ESG webcast series.
ESG Advisory
In the 8th episode of the ESG webcast, you will learn: What is CBAM and who is affected by it? What are the associated requirements and reporting obligatio...
CCF - Corporate Carbon Footprint
By calculating the corporate carbon footprint (CCF), the amount of relevant greenhouse gas emissions generated along a company’s value chain can be determined. CO2 emissions can be divided into three emission sources: Scope 1, Scope 2 and Scope 3.
ESG Advisory
Corporate Carbon Footprint / Carbon Accounting
We can help you develop a decarbonisation strategy, calculate your corporate carbon footprint and much more! Get in touch with us!
Circular economy
The circular economy is an economic system aimed at minimizing waste, emissions, and energy consumption by keeping products and materials in continuous circulation. This approach promotes the reuse, repair, refurbishment, and recycling of products and materials to enhance sustainability and reduce environmental impact.
CSDDD/CS3D - Corporate Sustainability Due Diligence Directive
CSDDD is a proposal for an EU directive on the due diligence obligations of companies with regard to sustainability. The current final draft of the directive, which addresses due diligence obligations in supply chains or “chains of activities” of companies, has not yet been published.
CSRD - Corporate Sustainability Reporting Directive
The CSRD is an EU directive regarding corporate sustainability reporting. It leads to a significant extension compared to the previously applicable NFRD (Non-Financial Reporting Directive), both in terms of the scope of application and the extent of reporting.
You can find all information about CSRD Reporting here.
ESG
4
Min. Reading Time
CSRD: What you need to know about Sustainability reporting
Due to the EU Non Financial Reporting Directive (NFRD), which was implemented in Austria by the Sustainability and Diversity Improvement Act (NaDiVeG), manda...
Double materiality analysis
The key element of the ESRS (European Sustainability Reporting Standards) is the double materiality analysis. This requires both an analysis of the company’s impact on people and the environment (inside-out or impact materiality) on the one hand and an analysis of the impact of sustainability aspects on the company, in particular its financial situation (outside-in or financial materiality), on the other hand.
EU Taxonomy Regulation
Is an EU Regulation on the establishment of a framework to facilitate sustainable investment. The Taxonomy Regulation adopted on 18 June 2020 provides a standardised classification system for sustainable activities and is intended to contribute to redirecting capital flows towards more sustainable investments.
Further information on the EU Taxonomy Regulation:
EU taxonomy
EU Taxonomy Regulation
On the 18th of June 2020, regulation 2020/852 on the establishment of a framework to facilitate sustainable investment was published by the EU. The EU Taxono...
Classification according to EU taxonomy
5
Min. Reading Time
All about the new EU Taxonomy Regulation
The new EU Taxonomy regulation is intended to create incentives to make capital flows in the EU more sustainable. The experts at TPA know more and will give ...
ESG
The abbreviation ESG stands for “environmental – social – governance” – in other words, topics relating to the environment, social aspects and responsible corporate governance. ESG is data- and fact-orientated and deals with the measurement and data-based recording of the ethical and sustainability performance of companies (ESG performance).
ESG Rating
ESG ratings assess the ESG performance of companies. Environmental, social and governance issues are mapped in the rating score. While economic criteria such as profitability, liquidity and risk are considered and analysed in a traditional credit rating, sustainability criteria are analysed in an ESG rating.
Our experts support you in the selection of a suitable rating agency, data collection and compilation as well as rating optimisation. Find out more here.
ESG Advisory
ESG-Rating
We support you with ESG ratings! From selecting the right rating agency to rating optimisation. Contact us now!
ESG Strategy
In addition to regulatory requirements, companies have other drivers (e.g. (re-)financing, business model and market positioning) encouraging them to engage in ESG topics. Therefore, an ESG strategy development is necessary, taking into account the corporate strategy, mission, vision and values.
ESRS - European Sustainability Reporting Standards
The ESRS were published as an EU Delegated Regulation. These standards for sustainability reporting developed at EU level are intended to ensure the quality, comparability and verifiability of the sustainability information to be disclosed by companies.
NaBeG - Sustainability Reporting Act
“Nachhaltigkeitsberichtsgesetz” is the upcoming national implementation of the CSRD (Corporate Sustainability Reporting Directive) in Austria.
NaDiVeG - Sustainability and Diversity Improvement Act
The NaDiveG is the national implementation of the EU Non-Financial Reporting Directive (NFRD). It is intended to amend the German Commercial Code, the German Stock Corporation Act and the German Limited Liability Companies Act to improve sustainability and diversity reporting.
NFRD - Non-Financial Reporting Directive
NFRD is an EU directive regarding the disclosure of non-financial and diversity-related information by certain large companies and groups. With the NFRD (implementation AT: NaDiveG), the obligation to publish a separate non-financial report or to include a non-financial statement within the management report was introduced in the EU in 2017 for (large) capital market-oriented public interest entities (PIEs) as well as for financial service providers and insurance companies.
SFDR - Sustainable Finance Disclosure Directive
SFDR is an EU disclosure regulation designed to contribute to greater transparency in sustainable investing. It provides for various reporting obligations for financial market participants and financial advisors in order to reduce information asymmetries with regard to sustainability criteria between providers of financial products and investors in their investment decisions.
