Sustainability management (ESG) refers to a measurable approach that combines environmental, social and corporate governance (Governance) into business strategies to minimise risk, increase attractiveness, meet regulatory requirements and provide investors with a basis for ethical investment decisions, which is also increasingly required by law.
Context:
Companies also use sustainability management (ESG) to systematically assess their sustainability performance and make it transparent. Through ESG reporting, for example in the form of guidelines such as CSRD, they demonstrate fulfilment of ESG criteria. Comprehensible ESG reporting therefore strengthens the position of companies on the capital market and helps to avoid fines.
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