sustainability in business

built for SMEs

Sustainability in Business is a platform on Sustainability built for small businesses. We advance awareness and knowledge of this field particular for small businesses who evolve in relation to climate, nature, people, and governance.

What is sustainability in business?

Sustainability in Business is a platform on Sustainability built for small businesses. We advance awareness and knowledge of this field particular for small businesses who evolve in relation to climate, nature, people, and governance. 
                     
Sustainability covers a broad set of topics important for corporate risk management, governance, and strategy. They include risks and opportunities associated with climate and nature, greenhouse gas emissions, stakeholder relations, business ethics, and human rights, among others. Financial materiality, the effect of these topics on the financial outlook of a firm, is relevant to business management and governance. Beyond financial materiality, the impacts of business operation on people and the planet directly and indirectly affect a business's relationship with a broad set of internal and external stakeholders who increasingly expect businesses to interact responsibly with the environment and the stakeholders.

Sustainability is becoming an urgent and important topic that small businesses increasingly prioritise. Whether sustainability impacts are seen as risks, opportunities, or both depends on the nature of the business sector and activities. With the implementation of disclosure regulations and the release of transparency standards, sustainability-related assessments affect small businesses across value chains, sectors and geographies.

Digital Tools

The ESG and Sustainability App is a digital resource on the regulatory development and thematic topics in Sustainability build for small businesses.

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New!The CSRD Tool is a tool for Corporate Sustainability Reporting Directive (CSRD) reporting. It is based on EU Commission Delegated Regulation (EU) 2023/2772 and includes approximately 1,200 disclosure data points of the European Sustainability Reporting Standards (ESRS).

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topics

DISCLOSURE REGULATIONS

EU and global regulations on mandatory sustainability reporting (CSRD/ESRS, ISSB, SEC)

TAXONOMY AND OTHER REGULATIONS

EU Taxonomy, SFDR, CSDDD and other relevant regulations on supply chain and finance

RISKS AND TRANSITION PLANNING

Climate risk assessments and transition planning towards a net-zero economy

MATERIALITY

Sustainability-related double materiality assessments

GHG EMISSIONS

Emissions conversions and measurement

NATURE

Natural capital assessment and nature-based solutions

CORPORATE COMMITMENTS

Science-based Targets and Net-Zero commitments

HUMAN RIGHTS

Business and human rights in affected communities

CARBON MARKETS

Voluntary carbon markets and carbon projects

Articles

CSRD transposition into EU national regulations
August 27, 2024
CSRD's ESRS E1 Climate Change
June 21, 2024
Supplementary guidance on nature-related financial disclosures based on biomes
June 7, 2024
CSRD's ESRS 2: General Disclosures, Part 2
May 17, 2024
CSRD's ESRS 2: General Disclosures, Part 1
April 16, 2024
CSRD's ESRS 1: General Requirements
March 26, 2024
More articles  →

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