The European Sustainability Reporting Standards (ESRS) are among the key instruments designed to ensure transparent and comparable sustainability-related information from undertakings within the EU. This arti…
The European Commission (EC) has proposed several legislative measures, referred to as the Omnibus package, that are intended to significantly reduce the requirements of due diligence and sustainability reporti…
Sustainability has been a topic of growing importance for quite some time and has recently transitioned from technical discussions centred on reducing carbon footprint and conserving natural resources to also e…
What springs to your mind when you hear “social washing”? Nowadays, we come across this term more and more often. It refers to the discrepancy between a company's perceived commitments to social issues and the …
The Sustainable Finance Disclosure Regulation (SFDR) is one of the core actions initiated by the EU’s action plan on financing sustainable growth. As it bears the legal form of regulation it is directly applica…
The Carbon Border Adjustment Mechanism (CBAM) is the European Union’s instrument for setting a fair price for the carbon released in the production of goods imported into the EU while promoting cleaner industri…
Companies around the world are becoming increasingly aware of the environmental impact of their operations. As a result, sustainability is becoming an important factor influencing their business decisions. For …
In the autumn, several events focused on sport and its development took place. Sustainability linked to sport was discussed at the first Sport Alive sports business conference. The Czech Olympic Committee at th…
On April 21st, 2021, the European Commission adopted the sustainable finance package which includes the proposed CSRD which reforms and greatly increases the scope of reporting required compared to the NFRD dis…