Kategorie: Corporations
ESRS standards – G in ESG
In the last two articles, we have looked at the environmental impacts of “ESRS standards – E in ESG” link here and the social factors of “ESRS standards – S in ESG”, which can be found in the link here.In this article, we will focus on the third and final area. The letter G or …
Read moreESRS standards, reporting content and general reporting information
The CSRD, the European Union’s Corporate Sustainability Reporting Directive, will gradually introduce new obligations to provide more detailed and comparable information on the sustainability of companies and the non-financial aspects of their business from 2024. ESRS (European Sustainability Reporting Standards) provide guidance on what information companies will be required to report and how. The obligation …
Read morePreventive Restructuring Act: a new framework for companies in financial difficulties
In today’s globalised world, businesses often face challenges that can lead to temporary financial difficulties. To support the resolution of such problems, Act No. 284/2023 Coll., on Preventive Restructuring, was adopted with effect from 23 September 2023. It’s aim is to transpose Directive (EU) 2019/1023[1] on restructuring and insolvency (the “Directive”) into Czech law, which offers legal …
Read moreESG – a legal perspective on its content
In recent years, with increased awareness of the impacts of human activities on the environment and society, there has been a growing interest in investing in sustainable projects. One of the main conceptual frameworks that have taken center stage is the acronym ESG (Environmental, Social, Governance). This article focuses on the different concepts in the …
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