Overview

Due to the increased collective awareness of the need for action in the face of visible climate consequences, political transformation programs such as Agenda 2030 and the Paris Climate Agreement have developed. At the EU level, the European Green Deal was published to implement the Paris Climate Agreement, under which a variety of new regulations were passed, all of which pursue the common goal of stopping global warming and respecting the environment and human rights. However, these regulations are in conflict with practical implementation, especially since the recently adopted Omnibus package has caused further uncertainty for companies in its implementation. Likewise, trust and credibility in the EU have been greatly weakened.The work gives an overview of the chronological development of central political transformation programs with a growing focus on ESG factors, analyzes the CSRD, the EU Taxonomy Regulation, and the CSDDD, and derives the resulting challenges for companies.

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9786630000115

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