The term “ESG” is currently on everyone’s lips. ESG is no longer just a buzzword, but an expression of a changed economic culture as a result of social change, climate change and political crises. But why should non-profit organisations (NPOs) devote themselves to this topic and position themselves accordingly for the future?
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The European Union (EU) has stipulated that all buildings in the EU must be climate-neutral by 2045, i.e. they must no longer produce any greenhouse gas emissions. The Bavarian Climate Protection Act even stipulates climate neutrality by 2040.
For property owners, this means enormous pressure to take action to renovate their buildings to make them more energy-efficient and to switch to renewable energies.
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The European Union has introduced standards for corporate sustainability reporting, including the European Sustainability Reporting Standard (ESRS) E1. This standard relates to climate protection, climate adaptation and energy.
They oblige companies to report comprehensively. It covers both positive and negative, actual and potential impacts.
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Today, no company can avoid the topic of sustainability. This is due not only to pressure from investors, consumers and employees, but above all to new regulatory requirements such as the Corporate Sustainability Reporting Directive (CSRD), the EU Taxonomy and the Supply Chain Sustainability Act (LkSG). These make non-financial reporting mandatory for many organizations.
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The German Supply Chain Act (LkSG), the European Supply Chain Act and the EU Directive on Corporate Sustainability Reporting (CSRD), together with the EU taxonomy, lead to new reporting obligations for companies in Germany and the EU.
They affect small and medium-sized enterprises (SMEs) earlier than the respective size categories of the laws would suggest,
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Due to demographic change, the topic of company succession is becoming increasingly explosive, especially in medium-sized businesses. It requires careful preparation and poses numerous challenges for both the transferor and the transferee. Moreover, a takeover process can extend over several years if legal and tax aspects are to be used optimally.
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