Author: Sustain-Ability Media

  • European Green Deal

    European Green Deal The European Green Deal, approved in 2020, is a set of policy initiatives by the European Commission with the overarching aim of making the European Union (EU) climate-neutral in 2050. The plan is to review each existing law on its climate merits, and also introduce new legislation on the circular economy (CE), building renovation, biodiversity, farming and innovation. The overarching aim of…

  • European Sustainability Reporting Standards (ESRS)

    European Sustainability Reporting Standards (ESRS) ESRS stands for the European Sustainability Reporting Standards (ESRS) to be used by all companies subject to the Corporate Sustainability Reporting Directive (CSRD). The standards cover the full range of environmental, social, and governance issues, including climate change, biodiversity and human rights. They provide information for investors to understand the…

  • Exclusion

    Exclusion Exclusion refers to the action of prohibiting a company’s securities from being included in a portfolio due to unethical, harmful, or illegal business activities. ESG criteria are utilized to assess a company’s compliance with desired standards, and if found lacking, it may be excluded from investment consideration, thus restricting its access to capital. The…

  • UN Global Compact

    UN Global Compact The UN Global Compact is the world’s largest corporate sustainability initiative, launched by the United Nations to encourage businesses worldwide to adopt sustainable and socially responsible policies. It is a framework for companies to align their operations with ten universally accepted principles in the areas of human rights, labor, environment, and anti-corruption. …

  • Task Force on Climate-related Financial Disclosures (TCFD)

    The TCFD’s recommendations are designed to enhance transparency, enabling investors, regulators, and stakeholders to make informed decisions about climate-related risks and opportunities, ultimately supporting a more sustainable financial system.

  • Sustainable Development Goals

    UN’s Sustainable Development Goals The Sustainable Development Goals (SDGs) are a set of 17 global objectives established by the United Nations in 2015 to address urgent social, environmental, and economic challenges. These goals aim to address the world’s most pressing issues and create a more sustainable and equitable future. They provide a framework for governments,…

  • Swiss Code of Obligations

    Swiss Code of Obligations The Swiss Code of Obligations is a key component of Switzerland’s legal framework that governs contracts, business transactions, and corporate law. Enacted in 1911 and regularly updated, it outlines the rules and regulations for commercial activities, including the formation of contracts, liability, corporate governance, and financial reporting. For companies, the Swiss…

  • Sustainability Report

    Sustainability Report A sustainability report is a formal document published by a company or organization that outlines its ESG performance. It provides transparency about the organization’s impact on critical areas such as resource use, emissions, waste management, labor practices, community engagement, and corporate governance. The report typically includes both qualitative and quantitative data, detailing efforts…

  • Sustainability Accounting Standards Board (SASB)

    Sustainability Accounting Standards Board (SASB) The Sustainability Accounting Standards Board (SASB) is an organization that develops industry-specific standards to help companies disclose material sustainability information to investors. Founded in 2011, SASB provides clear guidelines for reporting on ESG factors that could affect a company’s financial performance. By focusing on sector-specific materiality, SASB standards allow businesses…

  • Supply Chain Transparency

    Supply Chain Transparency Supply chain transparency refers to the practice of openly sharing detailed information about the entire supply chain, including the sourcing of raw materials, production processes, and distribution methods. It involves providing visibility into each stage of the supply chain, from suppliers to manufacturers, and even down to labor practices and environmental impacts.…