In recent years, the European Union (EU) has been promoting sustainable practices and combating climate…

The emergence of ESG has drawn significant attention to Scope 3 emissions, which encompass indirect…

Materiality can be defined as the quality of being relevant or significant. Originating from a…

The Corporate Sustainability Reporting Directive (CSRD) represents a significant evolution in sustainability reporting, broadening its…

The European Union’s (EU) Taxonomy Regulation aims to facilitate the transition of the EU economy…

On April 21st, 2021, the European Union (EU) Commission announced the adoption of the Corporate…

The increased importance of Environmental, Social and Governance (ESG) matters is by no means a…