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The Evolution of Materiality in Business
Materiality is often overused, but it is still essential for identifying and disclosing what truly matters, beyond just sustainability.
Jakub Adamec
June 17, 2025
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A Study on Efficient and Sustainable Procurement of Waste Management Services
Until recently, corporate waste disposal costs were marginal, and accordingly, little attention was paid to the procurement of waste management services.
Tomáš Babáček
March 18, 2025
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From transparency to accountability: what the CS3D means for businesses
The EU’s Corporate Sustainability Due Diligence Directive (CS3D) marks a major step forward in corporate accountability, requiring companies to address human rights and environmental impacts within their operations and value chains.
Andrea Lančová
November 12, 2024
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Numbers are not reality
A critical analysis of sustainability indicators
Jakub Adamec
October 14, 2024
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Digital tagging for European Sustainability Reporting Standards is here
On August 30th, EFRAG released the digital XBRL Taxonomy for ESRS set 1, including a separate XBRL taxonomy for the Article 8 disclosures
Jakub Adamec
October 8, 2024
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What's there to know about the EU Deforestation Regulation
New EU rules designed to tackle deforestation and forest degradation will soon become applicable
Andrea Lančová
September 16, 2024
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Sustainability reporting in the US and EU
Not only the EU requires its companies to report on sustainability. What are the US Climate Rules and how are they different from the EU CSRD?
Tomáš Babáček
September 6, 2024
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