Sustainable Financing
AWARENESS AND IMPACT OF SUSTAINABLE FINANCING INSTRUMENTS IN PORTUGUESE COMPANIES UHY, in partnership with ISQ, conducted a pioneering study in Portugal on the current state of corporate maturity in sustainable financing and Portuguese companies’ perceptions of access to green and sustainable financing instruments. Inspired by a European study by the European Commission and […]
ESG Strategy Implementation Start Plan
Introductory Note Growing global awareness of environmental sustainability, social justice, and good governance has driven the adoption of ESG (Environmental, Social, and Governance) strategies. In an economy more oriented toward responsibility and impact criteria, the incorporation of ESG practices is no longer a voluntary option or a regulatory obligation, but a strategic and competitive […]
Sustainability Within Reach of SMEs: The Relevance of VSME
The Omnibus proposal significantly changed the sustainability regulatory landscape in Europe. In this new context, the Voluntary Sustainability Reporting Standard for SMEs (VSME) gained additional relevance for small and medium-sized enterprises (SMEs). Developed by EFRAG and published in December 2024, the VSME is a voluntary sustainability reporting standard that is simple and tailored to […]
Less Bureaucracy, More Strategy: The Impact of the Omnibus Package on Sustainability
On February 26, 2025, the European Commission (EC) launched the Omnibus Package, a set of proposals to simplify the sustainability agenda in the European Union (EU). The goal is to increase the EU’s competitiveness and investment capacity by reducing administrative burdens for companies by at least 25% and for SMEs by at least 35%. […]
Dual Materiality: A Strategic Pillar in Sustainability Reporting
Understanding the concept of materiality represents one of the main challenges in sustainability reporting. More than a technical requirement, materiality is a strategic tool that guides organizations in identifying the most relevant ESG issues, both for the business and its stakeholders. When properly applied, materiality allows for the alignment of corporate strategy with societal […]
360º ESG Diagnosis
Introductory Note The 360º ESG Assessment is an essential strategic tool for understanding an organization’s starting point regarding its environmental, social, and governance practices. For companies wishing to develop or strengthen their ESG strategy, this assessment allows us to identify risks, opportunities, gaps, and existing best practices. The 360º ESG methodology describes […]