While it is true that today ESG issues, the Environment, Social and Governance characteristics inherent in every type of business, are increasingly high on the priorities in the agendas of the boards of major organizations, carbon footprint is certainly among the most important issues in the field of sustainability.
How do you communicate your commitment and achievements within an Environmental, Social, Governance plan?
If the beginning of the year 2022 has brought great innovations in the development of legislative issues concerning the financial disclosure envisaged by many companies in the process of due diligence in the area of sustainability, this is largely due to the European Union's proposal concerning the 'Corporate sustainability due diligence directive', CSDD for short, published last February 2022.
The state of the art of European legislation aimed at defining the legislative framework for sustainable investment is certainly the most advanced and defined in the global landscape at present.
It has become increasingly fashionable in recent years, within corporate governance policies, to emphasise a corollary of measures and principles, as defined by GRI 405 or the SASB method, a cornerstone of human capital and its related management: inclusion, diversity and equal opportunities policies.
When one thinks of an economic system in harmony with nature and the land, the shape of the circle always comes to mind, of the interconnection and nature that from a source becomes capital and then returns to transform itself into ever new elements.
It is now widely believed that the investment evaluation paradigm has undergone a profound evolution, over the past two centuries.
They are defined as characteristics, or criteria, but also as aspects and risks: in these and other ways it is tried to give a definition to the three pillars of sustainability: Environmental, Social and Governance, in an acronym: "ESG."
ESG criteria are charting the course for sustainable transition in both the b2b world from SMEs and large corporations to the world of finance.
When someone, for the first time, meets the word "Taxonomy," generally comes up against a wall, imagining a complex structure that only professionals of the sector can decipher.