Publications

All publications

• Policy Brief, Sustainability Reporting, Sustainability Risks and Opportunities

  PB 5/2022: Standardized stress test scenario can improve climate risk reporting

  More and more countries, regions, cities, companies, and financial institutions are defining climate neutrality as a strategic goal. So far, however, it is not possible…

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• Policy Brief, Sustainability Reporting

  PB 4/2022: Key observations about the open EU consultation on the functioning of the EU ESG ratings market

  The European Commission has launched a consultation on the functioning of the ESG ratings market in the European Union and on the consideration of ESG…

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• Policy Brief, Sustainability Reporting

  PB 3/2022: Raising transparency through TCFD-aligned climate reporting

  The availability of consistent and comparable climate-related information is a decisive factor in considering the effects of climate change for business and investment decisions. The…

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• Policy Brief, Sustainability Reporting

  PB 2/2022: Closing the transparency gap: Germany’s G7 presidency is an opportunity to promote sustainability reporting internationally

  The German G7 presidency presents the opportunity to advance a central pillar of sustainable finance at the international level: mandatory disclosure of ESG risks and…

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• Policy Brief

  PB 10/2021: Equity portfolio divestment leads to lower CO2 emissions

  To achieve climate goals, financial flows must be redirected from climate-damaging to climate-friendly economic activities. A key approach is divestment, i.e., the systematic sale of…

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• Policy Brief, Sustainability Reporting, Sustainability Risks and Opportunities

  PB 9/2021: The EU sustainable finance strategy – Implications for the future German Federal Government

  The EU’s revised sustainable finance strategy confirms the important role of the financial sector in the sustainability transition of the economy, but does not sufficiently…

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• Policy Brief, Sustainability Reporting

  PB 8/2021: Why it would be important to expand the scope of the Corporate Sustainability Reporting Directive and make it work for SMEs

  Since the introduction of the NFRD in 2014, demand for sustainability information has significantly increased, but actual sustainability reporting has not kept up. Thus, the…

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• Policy Brief, Sustainability Reporting

  PB 7/2021: What information is relevant for sustainability reporting? The concept of materiality and the EU Corporate Sustainability Reporting Directive

  Today, the demand for companies to disclose non-financial information is driven by a keen interest of a wide range of institutions, including governments, financial supervisory…

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• Policy Brief, Sustainability Risks and Opportunities

  PB 5/2021: Scenario Analysis as a Tool for Companies, Investors, and Regulators on the Path to Climate Neutrality

  The structural transformation necessary for achieving climate neutrality is characterized by many interdependent changes. Shaping the transition to a zero-emissions economy cannot be based on…

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• Policy Brief, Sustainability Reporting

  PB 2/2021: Investors Face Challenges with Corporate Carbon Emissions Data – Call for a Mandatory Disclosure Regulation

  In this policy brief, we discuss the importance, availability, and quality of carbon data to investors who wish to mitigate climate change. In the absence…

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