Sustainability reporting and rules from the EU taxonomy are to be simplified. What does this mean for investments? The CSRD, CSDDD and the EU Taxonomy are key instruments for promoting sustainable business. They set out the key issues and define the indicators that must be reported on. However, the rules are not consistent in themselves and the scale of the indicators is too large. Companies groan under the excessive demands and consultants provide information with different focuses. So how do you deal with a reporting rule that is in...

Imagine you are on a journey into the future. And at the moment you can see nothing more than the road you are traveling on and the crash barriers to the left and right of your path. You can also look behind you and see what the path you have already left behind you looks like. How do you feel about that? People who have enjoyed traveling in Scandinavia or Canada, perhaps even on Route 66 through America, can well imagine this. They follow an idea of experiencing a...