Contur secțiune

  • In this unit, you will learn the reasons why we are currently talking about ESG. The underlying reasons include the need to meet international commitments on climate change.

    ESG is a reporting framework that serves as a tool to achieve these commitments to climate and sustainability goals. It regulates the financial market to channel the financial resources towards sustainable actions.

    In order to unify ESG reporting to make the data comparable across the companies the EU came up with a framework including legislation (CSRD, EU taxonomy) and a set of reporting standards (ESRS).