Banks and investors are taking a closer look because stricter requirements from regulators and market supervision are increasing the pressure on financial institutions and asset managers to take climate risks into account. Companies have to adapt to increasing demands from investors. Heidelberg Materials shows how systematic and transparent ESG reporting can become a competitive advantage. … Continued
1. Background and objective of the amendments On July 31, 2025, EFRAG published an amended version of the European Sustainability Reporting Standards (ESRS) in the form of an exposure draft (hereinafter referred to as “ESRS ED”). The ESRS specify and detail the requirements of the CSRD (Corporate Sustainability Reporting Directive).In the accounting world, an exposure … Continued
The Challenge As a capital market-oriented company with approximately 6,300 employees and USD 1.7 billion in annual turnover, Landis+Gyr was required to comply with Switzerland’s new non-financial reporting obligations (Swiss Code of Obligations Art. 964) regarding non-financial reporting for the financial year 2024. At the same time, the company was approaching the end of a … Continued