Kategorie: Compliance
Whistleblowing in the context of ESG
Act No. 171/2023 Coll., on the protection of whistleblowers (the “Act“), came into force on 1 August 2023 and brought institutional protection of whistleblowers into the Czech legal system in the framework of the transposition of the EU Whistleblower Protection Directive[1]. How are whistleblowing, non-financial reporting and ESG related? Find out more in the article below. Whistleblowing and its legal …
Read moreESRS standards – G in ESG
In the last two articles, we have looked at the environmental impacts of “ESRS standards – E in ESG” link here and the social factors of “ESRS standards – S in ESG”, which can be found in the link here.In this article, we will focus on the third and final area. The letter G or …
Read moreESRS standards – S in ESG
In addition to environmental impacts, which you can read about in the previous article “ESRS Standards – E in ESG”, which can be found at the link here another area that ESG addresses is social factors or social responsibility. Although environmental factors receive the most attention across business, government and the general public, it is the …
Read moreESRS standards – E in ESG
We have already presented the ESRS standards, general requirements and standards for the content of non-financial reporting in general terms in previous articles. The criteria introduced by the ESRB cover and detail the areas covered by the concept of ESG and specify the reporting requirements for non-financial reporting, which will apply to a large number …
Read more