sustainability in Business

A digital reference guide on the regulatory development and thematic topics in business sustainability

The ESG App is a digital reference guide on topics related to Sustainability in Business. We aim to help enhance awareness, relevance, and productivity of related work in Business Sustainability.

About us

The ESG App provides relevant data and insights on corporate sustainability based on the ESG (environment, social, and governance) imperative. We provide a convenient digital tool for professionals and interested stakeholders.
Sustainability covers a broad set of topics important for corporate reporting and business strategy. These include risks and opportunities associated with climate change, greenhouse gas emissions, stakeholder relations, business ethics, and human rights, among others. Beyond financial materiality, the impacts of these topics on people and the planet should be measured and reported by businesses as it is increasingly expected that businesses attend to these topics as a matter of their operations.

Sustainability is becoming an urgent and important topic that businesses should increasingly prioritize. Whether sustainability impacts are seen as risks, opportunities, or both depends on the nature of the business sector and activities. With the impending implementation of CSRD1 and the release of disclosure standards, sustainability will affect large and small businesses across sectors and geographies.
While following the sustainability, corporate social responsibility, and ESG movements, we noticed a lack of relevant, meaningful, and transparent information available for all stakeholders interested, involved, and affected by ESG and sustainability. We designed our digital reference tool to provide up-to-date documents, facts, and data and complement our service offerings. This field is evolving quickly, and we strive to evolve with it.

1. Corporate Sustainability Reporting Directive

Digital reference guide on sustainability

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Latest news, opinions, analyses and podcasts on ESG and sustainabilities


Definitions and references of key terms and concepts related to ESG and sustainability


Standards, implementation guidances, technical briefs and more


Find CSRD and ESRS disclosure requirements linked with sustainability topics. Search terms defined in the regulation.


Net-Zero commitments by companies with near-term/long-term goals


Material topics from over 300 global companies and sector-level materiality clustering analysis


Sector and activities definitions and EU taxonomy alignment criteria for sustainable finance


Scope 1, Scope 2 (location- and market-based), and Scope 3 (by categories) emissions data reported by companies and cities


Conversion factors for major carbon-emitting activities in transportation, electricity, fuel, waste, etc.

Example glossary

The variability among living organisms from all sources including, interalia, terrestrial, marine and other aquatic ecosystems and the ecological complexes of which they are part. This includes diversity within species, between species and of ecosystems.
Source: Taskforce on Nature-related Financial Disclosures
Sustainability in business
In business, sustainability refers to doing business without negatively impacting the environment, community, or society as a whole. The goal of a sustainable business strategy is to make a positive impact on at least one of those areas. When companies fail to assume responsibility, the opposite can happen, leading to issues like environmental degradation, inequality, and social injustice.
Source: HBS
Scope 2 emissions (market-based)
A market-based method reflects emissions from electricity that companies have purposefully chosen (or their lack of choice). It derives emission factors from contractual instruments, which include any type of contracts between two parties for the sale and purchase of energy bundled with attributes about the energy generation, or for unbundled attribute claims.
Source: GHG Protocol Scope 2 Guidance
Carbon offsetting
Reducing GHG emissions (including through avoided emissions), or increasing GHG removals through activities external to an actor, in order to compensate for GHG emissions, such that an actor’s net contribution to global emissions is reduced. Offsetting is typically arranged through a marketplace for carbon credits or another exchange mechanism.
Source: Oxford Net Zero Climate
Sustainable finance
Sustainable finance refers to the process of taking environmental, social, and governance (ESG) considerations into account when making investment decisions in the financial sector, leading to more long-term investments in sustainable economic activities and projects.
Source: European Commission


The LEAP framework for nature-related financial disclosures
November 16, 2023
Nature-related disclosures: how do TNFD recommendations affect sustainability disclosures?
October 13, 2023
materiality assessment
Materiality analysis: what topics do companies disclose in sustainability reports?
September 14, 2023
materiality assessment
Implementation guidance on materiality assessment from EFRAG
August 24, 2023
materiality assessment
Conducting a materiality assessment following GRI and ESRS guidances
July 26, 2023
Consolidation of ESG standards continues with the development of GRI, ISSB and ESRS
June 30, 2023
Sustainability Disclosures in the EU with the European Sustainability Reporting Standards (ESRS)
June 13, 2023
Corporate sustainability-linked bonds image
Corporate sustainability bonds as new instruments for corporate debt financing
June 8, 2023
Sustainability GSS bonds image
An introduction to the GSS+ bond market for sustainability projects
May 16, 2023
SEC’s draft climate disclosure rule and ongoing regulatory activities by states
April 20, 2023
Climate risk assessments image
Climate risk assessments: understanding and mapping climate risk scenarios
March 20, 2023
ESG and sustainability metrics image
ESG and Sustainability
February 22, 2023
ESG and "Who cares wins" image
"Who Cares Wins": the report that started ESG
January 23, 2023
Long-term value and climate change image
The link between long-term value and climate change
December 22, 2022
materiality assessment
What “material” topics are relevant for consumer goods companies?
December 13, 2022

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