Kategorie: ESG
New regulations and ESG standards: what do they bring to SMEs?
The sustainability and ESG landscape is undergoing major changes that are impacting not only large companies, but also gradually small and medium-sized enterprises (the “SMEs“). The European Union has introduced two key documents – the Voluntary Sustainability Reporting Standard for Non-listed SMEs (the “VSME“) and the Regulation on Transparency and Integrity of Environmental, Social and …
Read moreESPR – Ecodesign for Sustainable Products Regulation
The Ecodesign Directive 2009/125/EC[1] set out the rules and requirements that products must meet in order to be placed on the market in the EU. It focused in particular on energy consumption, especially for household appliances. In general, the impact of this Directive and related regulations on the energy performance of appliances is seen as positive in a global …
Read moreWhistleblowing 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 …
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