Corporate Sustainability - Compass for sustainability reporting 3rd edition

Following the expansion of the obligation for sustainability reporting according to the ESRS, numerous companies are required to provide transparent information about their sustainability performance. The challenges in practice are enormous. They range from integrating sustainability aspects into corporate strategy, stakeholder engagement, and materiality analysis to extensive data collection and analysis. Those responsible for implementation will find guidance, recommendations for action, and practical examples in this compass to effectively and correctly implement sustainability reporting. Benefit from the many years of experience of the seasoned authors from corporate practice, consulting, auditing, and academia. Now in its 3rd edition – including new contributions:

• Development of sustainability reporting
• Background of sustainability management
• Development of sustainability management in companies
• Quantitative and qualitative non-financial performance information
• Practical challenges in providing non-financial performance information
• Integrated reporting as a transmission belt for the transformation to sustainable business practices
• Measuring and managing sustainability – what software can achieve
• The necessity of sustainability in corporate governance
• Standards and guidance – an overview
• Commercial law sustainability reporting
• ESRS – the new standards for sustainability reporting
• Roadmap for sustainability reporting
• Stakeholder engagement
• Practical example of materiality analysis
• Sustainability reporting for SMEs
• Disclosure Regulation
• Taxonomy Regulation
• Sustainability-Linked Loans – sustainability reporting as a facilitator for sustainable financing
• Capital market requirements for sustainability data and reporting
• ESG ratings – benefits, methodologies, and requirements
• Supply Chain Due Diligence Act – new legal requirements.