ESG Research Articles
Exploring the Latest Trends in ESG for SMEs
As climate change becomes more of a pressing issue and society demands greater social responsibility, companies of all sizes are facing more scrutiny over their environmental, social, and governance (ESG)
Supply Chain Due Diligence Act
In 2023, the Supply Chain Due Diligence Act came into force in Germany. Under this act, companies are obliged to identify and assess potential risks to the environment and
Greenwashing
Greenwashing, or allegations of it, has been a prominent issue throughout 2023. Regulations and standards have been implemented to prevent companies and financial institutions from falsely claiming to act in
ISSB Sustainability Standards: A New Era in Accounting
The year 2024 marks a significant milestone for the accounting world as it witnesses the first application of ISSB sustainability standards. The International Sustainability Standards Board (ISSB) was established in
Why ESG Matters to Accountants
Understanding the Importance of Environmental, Social, and Governance Factors In today’s world, businesses are not just judged on their financial performance alone but are also expected to contribute positively
EU comes a step closer to Sustainable Supply Chains
Today the EU comes a step closer to Sustainable Supply Chains and has moved up a gear in the push to improve the sustainable accountability of large companies towards their