Insurers face 4 major regulations in 2026. Legacy systems & spreadsheets can’t keep up with geospatial precision, audits & workflows.
Quarticle’s GeoIntelligence platform helps teams stay compliant and turn pressure into advantage.
Read more: https://quarticle.ch/blog/insurance-compliance-in-2026-a-turning-point
🌍 La doble materialidad en la CSRD obliga a evaluar impactos ambientales y riesgos financieros. Conoce cómo afecta a las empresas europeas 📊✅
Lee más 👉 https://contabilidadfinanzas.com/contabilidad-ambiental/doble-materialidad-en-la-csrd/
#DobleMaterialidad #CSRD #ContabilidadAmbiental #Sostenibilidad #ESG
La contabilidad ya no mide solo dinero. La doble materialidad en la CSRD exige evaluar cómo impactamos al planeta y cómo el planeta impacta nuestras finanzas. Dos caras de una misma moneda. 📊
#DobleMaterialidad #CSRD #ContabilidadAmbiental #Sostenibilidad #ESG
A New Operating System for Human-Scale Resource Governance
The EFU Ecosystem: A New Operating System for Human-Scale Resource Governance
Introduction
Over the past months, a quiet revolution has taken place within the Nookratic Bloc and the Zenodo scientific repository. The Equivalent Flux Unit (EFU) framework has evolved from a theoretical concept into a comprehensive, modular, and open-source set of standards. It is designed to address the most critical governance and sustainability crisis of the 21st century: the decoupling of economic metrics from biological reality.
The Puzzle Pieces Are Now Connected
EFU is no longer just about energy. It is a multi-dimensional accounting framework that uses the human metabolic baseline (100 Watts) as a universal common denominator for all critical resources. My recently published standards on Zenodo now cover the essential pillars of a sustainable civilization:
* EFU-Energy (v1.0): Measuring physical work and energy footprints through the lens of human metabolic flux.
* EFU-Water (v1.0): Integrating water scarcity and consumption into the metabolic accounting model.
* EFU-Carbon: A radical re-interpretation of decarbonization and carbon intensity based on biological impact.
* Quantitative Ontology: The theoretical foundation bridging physics, biology, and economics to create a “Grammar of Survival.”
Why EFU, and Why Now?
In a world dominated by the EU AI Act, Gaia-X, and CSRD (Corporate Sustainability Reporting Directive), decision-makers are drowning in fragmented data. EFU provides the missing Sense-making Layer.
We do not ask for more data collection; we provide a way to translate existing compliance data into a human-scale narrative. When a board of directors sees their “Physical Balance Sheet” not in abstract Megajoules, but in “Metabolic Equivalents,” the strategic risk becomes undeniable and actionable.
A Call for Professional Partnership
The EFU framework has reached a level of maturity where it is ready to move from the research lab to real-world application. I am actively seeking professional partners—academic researchers, ESG consultants, software architects, and policy-makers—to collaborate on the following:
* Pilot Audits: Creating the first EFU-based Physical Balance Sheets for corporations or data centers.
* Methodological Peer-Review: Refining and expanding the existing Zenodo standards through expert feedback.
* Software Implementation: Developing automated EFU converters to “plug into” existing ESG and IoT databases.
EFU is not just another “green label.” It is a language of sovereignty and a tool for moral innovation.
Explore the full library of EFU Standards on Zenodo:
• Foundational Theory https://zenodo.org/records/18140604; https://zenodo.org/records/18151224;
• Energy Standards https://zenodo.org/records/18139763;
• Environmental Modules https://zenodo.org/records/18151605;
Legal & Research Positioning
EFU (Human Flux Unit) Framework – Research Status
The EFU (Human Flux Unit) framework is an independent, open research and measurement hypothesis designed to translate the physical, energetic, and cognitive impacts of digital and technological systems into a human-scale analytical language.
EFU is not a legal standard, not a financial classification system, and does not impose mandatory compliance requirements. It does not replace existing regulations (such as the EU AI Act or CSRD), but rather provides an experimental measurement framework to support their interpretation and analysis.
All concepts used within EFU (including Sovereignty Gap, Metabolic Predator, Metabolic ROI) are analytical constructs, not legal, financial, or moral judgments. Their purpose is to make systemic effects visible, not to classify or accuse specific entities.
The EFU approach is iterative and open to empirical validation. Thresholds, regional calibrations, and application models are currently in pilot and research phases, intended to evolve through professional dialogue, testing, and critical review.
EFU does not define what is “right.”
It makes visible what is sustainable at human scale.
#AIAct #CircularEconomy #CSRD #DataEthics #DecentralizedSystems #DigitalSovereignty #EFU #EFUCARBON #EquivalentFluxUnit #ESG #GaiaX #Governance #MetabolicAccounting #NookraticBloc #OpenScience #ResourceSovereignty #StrategicForesight #SustainabilityMetrics
Freie Fahrt für #Kinderarbeit, #Ausbeutung und #Raubbau?
Kommt zum Europe Calling e.V. Eil‑#Webinar: “#EU‑Lieferkettengesetz: Entkernt?” – Mo, 15.12., 20–21 Uhr: https://is.gd/3tbhOf
Mit Anna Cavazzini, Armin Paasch u.a. zeigen wir, wie wir die Wehrlosen noch vor der Merz‑Orbán‑Lobby schützen können - und klären, wie sich für die Nachhaltigkeit von Großkonzernen ändern soll (#CSRD).
Wir zeigen was wir als Bürger:innen und Zivilgesellschaft tun können.
Seid dabei und ladet andere ein!
Negotiators at the European Parliament and Council have reached a provisional agreement to 'simplify #sustainability reporting and due diligence requirements', a move that weakens corporate sustainability reporting requirements in the bloc. 🇪🇺 #CSRD #CSDDD
Hintergrundinformationen vom @verfassungsblog
The #Omnibus Comeback of the Neoliberal #EU
Am 13. November 2025 unterstützte die #EVP im Parlament mit der radikalen Rechten Kürzungen bei Nachhaltigkeitsregeln (Omnibus I). Das Paket „vereinfacht“ angeblich #CSRD/#CSDDD, bedeutet jedoch faktisch Deregulierung, schwächt #Klimaschutz- und Sorgfaltspflichten und gefährdet demokratische Kontrolle. Trotz fragwürdiger Annahmen zur Wettbewerbsfähigkeit, fehlender Konsultationen und starkem Lobbyeinfluss drängt die Kommission auf Entlastung der Unternehmen. Der Vorgang zeigt eine Rückkehr bzw. Kontinuität neoliberaler EU-Politik.
https://legal.social/@verfassungsblog/115615217128593510
10/6
Die #EU verhandelt derzeit über eine Vereinfachung der Nachhaltigkeitsberichterstattung und der Sorgfaltspflichten für Unternehmen.
Die Folge: eine Schwächung bestehender menschenrechtlicher und umweltbezogener Schutzmechanismen.
Wir schließen uns deshalb dem Aufruf des Europäischen Netzwerks nationaler Menschenrechtsinstitutionen (#ENNHRI) an und mahnen die Einhaltung internationaler Standards in den laufenden Verhandlungen an.
Die #EU verhandelt derzeit über eine Vereinfachung der Nachhaltigkeitsberichterstattung und der Sorgfaltspflichten für Unternehmen.
Die Folge: eine Schwächung bestehender menschenrechtlicher und umweltbezogener Schutzmechanismen.
#CSDDD #CSRD
www.institut-fuer-menschenrechte.de/aktuelles/de...
Europäisches Netzwerk ENNHRI g...
#CSDDD #CSRD #DevoirDeVigilance
Alors que les négo. en trilogue viennent de débuter sur le projet de directive Omnibus I,les Institutions nationales des droits de l'homme européennes appellent à ne pas entériner des reculs très inquiétants pour les #droitshumains et l' #environnement.
#entreprises
https://www.cncdh.fr/actualite/directive-omnibus-i-les-reculs-normatifs-sont-dangereux-pour-les-droits-humains
BAM: EU Commission did maladministration against it owns rules with the #CAP simplification and #CSRD Omnibus, as it did not respect #BetterRegulation (consultations, impact assessments). This is what the official EU Watchdog (EU Ombudsman) found. I hope this puts limits to the warfare on the environmental acquis! https://www.ombudsman.europa.eu/en/press-release/en/215989
11月20日、Global Electronics Association は『ダブルマテリアリティ評価 #DMA (Double Materiality Assessment) ツールキット』のリリースを発表した。企業サステナビリティ報告指令 #CSRD (Corporate Sustainability Reporting Directive) の複雑な報告要件を企業が効率的に対応するために設計されたツールキット。詳細は発表 https://www.electronics.org/news-release/global-electronics-association-launches-double-materiality-assessment-toolkit-support およびツールキットのWebページ https://www.electronics.org/evolve/materiality/dma-toolkit を参照。
#GEA #Toolkit
This week on EU Environmental Policy & Democracy: On Wednesday, the @europarl_en will again debate (you remember: all was already agreed, long-time ago) the anti deforestation law #EUDR. And while it seems that there is no center majority for further weakening, the question is: will Manfred #Weber again push the @EPPGroup to the far-right, just as he did for #CSRD, breaking any cordon sanitaire?! https://www.euractiv.com/news/epp-drives-parliament-to-stop-the-clock-on-deforestation-rules/
“Les Etats de l’UE doivent restaurer le devoir de vigilance des entreprises après le vote dramatique du Parlement européen”, la lettre ouverte d’un collectif international
13 novembre 2025 _ “Il Parlamento Europeo ha approvato oggi - con un’inedita maggioranza costituita da #PPE e partiti di #destra cui si sono uniti anche alcuni eurodeputati dei Gruppi Renew e S&D - il cosìdetto “primo pacchetto #Omnibus” che - nel nome della semplificazione e della riduzione della burocrazia - affossa di fatto le precedenti direttive europee in materia di rendicontazione di sostenibilità (#Csrd) e sulla due diligence (#Csddd) delle imprese. #UE #greendeal
Die absolute moralische und politische Bankrotterklärung Manfred Webers und der EVP:
»Auf den Bänken der Rechten herrschte Triumphstimmung. „Die #EVP braucht uns“, sagte Pascale Piera, Schattenberichterstatterin der Patrioten für Europa. „Die EVP hat uns jeden Tag angerufen, um sicherzugehen, dass wir ihre Änderungsanträge unterstützen.“«
https://www.euractiv.com/news/rapporteur-drifting-towards-a-new-normal
#Brandmauer #Menschenrechte #Kinderrechte #Lieferkettengesetz #CSRD #CSDDD #Omnibus #ManfredWeber #CDU #CSU #Union #FDP #EU #Europa #Europaparlament
🇪🇺 Législations, simplifications, dérégulations, régressions,… Selon le quotidien politiquement à gauche L'Humanité : Le vote de l'Omnibus donne aux grandes entreprises « le champ libre pour violer les droits humains et détruire l’environnement. » #europe #strasbourg #environment #political #climate #csddd #csrd #future #citizens [ https://www.humanite.fr/environnement/catastrophe-climatique/lunion-europeenne-deraille-completement-le-parlement-europeen-pret-a-enterrer-le-devoir-de-vigilance-ecologique-et-social-pour-satisfaire-les-lobbies-industriel ]
