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Sustainability reporting – EU back and China forward
While the European Union is loosening its sustainability reporting rules, China is gradually introducing them.The Chinese Ministry of Finance together with other governmental and regulatory bodies has issued “Standard for …
Eliška Kozubíková
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Carbon tax (CBAM) as a test of the EU's negotiating power
From the beginning of 2026, the European Union will start collecting a carbon border tax on imports of goods from energy‑intensive sectors under the CBAM mechanism. This measure applies to …
Jiří Staník
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EU approved new sustainability reporting rules
The European Parliament approved final simplified rules for sustainability reporting and due diligence. From now on, only companies with more than 1,000 employees and an annual turnover above 450 million EUR will be subject to reporting obligations. Due diligence must be implemented only by companies with more than 5,000 employees and an annual turnover exceeding 1.5 billion EUR.Members of the European Parliament approved on Tuesday, 16 December 2025, the final adjustment of the requirements for implementing sustainability principles into the operations of companies operating in EU countries. This step follows the adoption of the Omnibus I package, with which the …
Eliška Kozubíková
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Emerging markets are driving electromobility
According to an analysis by the think tank Ember (“The EV leapfrog – how emerging markets are driving a global EV boom”), the global boom in electric vehicles is no …
Jiří Staník
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Abundant cheap energy as a determining factor of business sustainability
The Financial Times article “What if the AI race isn’t about chips at all?” presents an interesting idea: the race for artificial intelligence may ultimately be decided not by chip …
Jiří Staník
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India is experiencing a steel boom, but with a high climate price tag
India is experiencing a steel boom — but its climate cost is enormous. Nearly 90% of capacity runs on coal and a large part of production comes from small, inefficient …
Jiří Staník
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The European Parliament approved the simplification of ESG reporting
The European Parliament approved on Thursday, 13 November 2025, its negotiating position on the package of amendments referred to as “Omnibus I”, which simplifies sustainability reporting requirements and the introduction of due‑diligence principles for companies. The adopted proposal brings significant simplification for firms.
Eliška Kozubíková
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China and India account for 87% of new coal capacity in the first half of 2025
While advanced economies are moving towards a gradual phase‑out of coal energy, China and India continue its expansion. China and India together represent 87% of newly added coal capacity for …
Jiří Staník
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Regulation of ESG ratings: after the EU, the United Kingdom is also joining with legislation
British government at the end of October presented to parliament the final version of the law regulating ESG rating providers with an expected effective date from mid‑2028. The legislation will thus follow the steps of the European Union, which plans to enforce specific conditions for rating providers from July 2026.
Eliška Kozubíková
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Priorities of China's new five-year plan
China is preparing to launch its 15th five-year plan (2026–2030), which, according to new information from government and expert sources, will strongly emphasize green development, technological self‑sufficiency, and industrial modernization. …
Jiří Staník
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Comparison of electric vehicles and internal combustion engine cars from the perspective of the company's CO2 footprint
The use of electric vehicles (BEV) in corporate fleets, among other things, often raises questions: “Do electric cars produce less CO₂ than internal‑combustion‑engine (ICE) cars, even when battery production is taken into account?” or “Is an electric vehicle truly a cleaner technology from a whole‑life‑cycle perspective?” New studies from Canada and the Czech Republic provide scientifically backed answers.Canadian and Czech study – main differences in the resultsAccording to a Canadian analysis, BEVs achieve 70–77 % lower emissions than ICE vehicles. A Czech study led by Kamil Jaššo (FEKT VUT) arrived at similar figures: for example, the electric Hyundai Kona will …
Marek Sedláček
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Data on ESG help improve company management
Companies that monitor, and possibly also report, their sustainability data see significant value in this data for formulating their business strategy and managing the firm. This is confirmed by the …
Eliška Kozubíková
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