Delta Electronics publishes first CSRD report
Delta Electronics, a world leader in energy and thermal management with annual sales of 11 billion euros and more than 80,000 employees, has published its first CSRD report. We guided Delta Electronics EMEA for two years in the preparation of this report. From materiality to data management We conducted the dual materiality analysis, systematically identifying […]
OTTO Work Force publishes first sustainability report according to CSRD
With 17,220 international employees, OTTO Work Force is the largest employment agency in the Netherlands specializing in international labor. In 2025, the organization published its first sustainability report, prepared in accordance with the Corporate Sustainability Reporting Directive(CSRD). Empact consultants Anne Rademaker and Martin de Jong supported OTTO Work Force during this process. More than a […]
From estimates to data: China’s climate plan really brings scope 3 into focus soon
Last month, China announced it would reduce its greenhouse gas emissions by 7 to 10 percent by 2035. A disappointing message, according to many, as it had hoped for more. Yet a turning point: for the first time, the country is setting absolute reduction targets rather than just intensity targets. Chinese factories are ordered to […]
ETS: Effective climate instrument or administrative ballast?
The European Emissions Trading System (EU ETS) has been in place for 20 years and has become the world’s largest carbon market. But does it really work? For many organizations, the ETS feels like a complex and costly system. Others, on the other hand, see it as a crucial tool for achieving climate goals affordably. […]
Extended Producer Responsibility (UPV): does your organization fall under this?
Extended Producer Responsibility (UPV) imposes operational and financial responsibility on producers and importers for what happens to their products at end-of-life. With this article, we’ll help you determine if your organization is covered by UPV and how to comply. The essence of UPV Suppose you sell sportswear in the Netherlands. Then, according to UPV, you […]