Käkikuu Blog

dual-use, kaksikäyttö, eettisyys, vastuullisuus, johtaminen

Dual-Use Is a Long-Term Opportunity for Companies

Tuotteiden ja teknologian kaksikäyttö (dual-use) on noussut viime aikoina vahvasti esiin innovaatiokeskustelussa, elinkeinopolitiikassa ja rahoituksessa. Geopoliittinen epävarmuus, globalisaation hiipuminen, teknologian strateginen merkitys ja huoltovarmuuteen liittyvät kysymykset ovat nostaneet puolustus- ja turvallisuussidonnaiset ratkaisut sijoittajien ja kehittäjäorganisaatioiden kiinnostuksen kohteiksi. Arvioiden mukaan merkittävä osa pääomasijoituksista kohdistuu nykyisin teknologioihin, joilla on myös mahdollinen turvallisuus- tai puolustuskytkös, vaikka puhtaasti puolustukseen keskittyvien yritysten osuus on edelleen pieni. Kehitys on ymmärrettävää. Kaksikäyttö tarjoaa houkuttelevan kehikon: sama teknologia, useampi käyttötarkoitus. Yritysten näkökulmasta on Read more

By Jukka K. Niemi, ago
kaksoisolennaisuusanalyysi, ESG, CSRD, ESRS, VSME, yritysvastuu, vastuullisuus

Double Materiality Analysis as a Strategic Tool for SMEs

Double materiality analysis is often associated with large companies and the reporting required by the ESRS standards. In reality, its value for SMEs is at least as significant — not because it must be done for regulatory reasons, but because it gives even a small company a tool that helps direct limited resources to exactly those issues that create the greatest possible impact. The operating environment of SMEs is changing rapidly: costs are rising, customer expectations are increasing, value chains are becoming more complex, and more and more partners require transparency. Read more

By Jukka K. Niemi, ago
Hiilineutraali Suomi 2035, ilmastonmuutos, päästöt, ilmasto kestävä kehitys

A carbon-neutral Finland in 2035 is still possible

The goal set by Finland’s Climate Act to be carbon neutral by 2035 has recently raised doubts: is it still realistic, given that forest carbon sinks have decreased and emissions from the land use sector have increased? A recent report by a research group led by Professor Markku Ollikainen from the University of Helsinki shows that the goal is still achievable – and in a way that is economically reasonable. According to Ollikainen’s report, in 2035 Finland will have an estimated 14 million tonnes of carbon dioxide equivalent remaining in fossil and process emissions. To achieve carbon neutrality, an equivalent sink is needed each year. Read more

By Jukka K. Niemi, ago
Vastuullisuustyö, VSME, ESG, CSRD, pk-yritys, vastuullisuus

What Should SMEs Do in Their Sustainability Work Right Now?

Sustainability work has also risen to the center stage in small and medium-sized enterprises (SMEs). Regulation targeting large corporations, stakeholder expectations, and customer demands quickly ripple through entire value chains. From an SME entrepreneur’s perspective, the situation can feel confusing: how to keep up with the pace and what exactly is expected from my company? Read more

By Jukka K. Niemi, ago
vastuullisuustyö yritysvstuu vaikuttavuus pk-yritys

The Impact of Sustainability Work in SMEs

Sustainability has emerged as one of the central themes in business and has become an essential part of a company’s competitiveness and viability. For small and medium-sized enterprises, this development is both a challenge and an opportunity. The impact of sustainability efforts sets the direction and milestones also for SMEs’ responsibility work. Impact is the true measure of sustainability work. Without impact, sustainability remains superficial beautiful words that change nothing. For SMEs, which often have limited resources, emphasizing impact is particularly important. Read more

By Jukka K. Niemi, ago
vastuullisuustyö, yritysvastuu, vastuullisuus, mittaminen, CSR, CSRD. ESRS VSME

Measure and Succeed: How to Link Sustainability to Your Company’s Financial Performance

Many small business owners still view sustainability work as a cost or a branding gimmick, with at best a vague connection to the company’s financial success. However, research and real-world experience show otherwise: strategically implemented — and above all, measured — sustainability efforts are among the most effective ways to improve profitability, competitiveness, and resilience. Measuring sustainability is the key to identifying its financial impacts. The challenge is often that SMEs already carry out many responsible actions, but fail to recognize them as such — and do not measure their effects. Read more

By Jukka K. Niemi, ago
pk-yritys, mikroyritys, vastuullisuustyö, vastuullisuus, yritysvastuu, vastuullisuusraportti, kestävyysraportti, vastuullisuusstrategia, VSME, CSRD. ESRS

Taking Ownership of Sustainability Work in SMEs – Self-Assessment Provides Direction and Practicality

The operating environment for SMEs is changing rapidly – legislation is evolving, stakeholder expectations are growing, and the competitive advantages related to sustainability are becoming increasingly evident. However, for many small and medium-sized enterprises, sustainability work may still appear as a fragmented whole without a clear roadmap. In this situation, the most important step is often to pause, assess the current state, and understand what sustainability really means for our company. A self-assessment of sustainability work is an effective tool for this purpose. Read more

By Jukka K. Niemi, ago
Luottamus, vastuullisuus, yritysvastuu, työyhteisö, johtaminen

Trust in the Workplace: The Foundation of Success and the Cornerstone of Responsibility

Working life is in constant transformation. Just ten years ago, job advertisements emphasized flexibility, teamwork skills, and the ability to work with a variety of people. Since then, the focus has clearly shifted toward so-called “hard values” and individualism, where employees are expected to demonstrate stress tolerance, a sense of responsibility, and strong performance orientation. This shift presents new challenges for workplace dynamics and collaboration. Yet one factor continues to hold—and even grow in—importance as a foundation for organizational success, well-being, and responsibility: trust. Trust is essential for harnessing intangible assets. It enables risk-taking and commitment, and it enhances the effectiveness and productivity of communication and collaboration. Read more

By Jukka K. Niemi, ago
omnibus, CSRD, ESRS, VSME, yritysvastuu, vastuullisuus, kestävyysraportointi, kaksoisolennaisuusanalyysi, vastuullisuustyön itsearviointi, pk-yritys

Sustainability Reporting is Changing – What Does It Mean for SMEs?

In February 2025, the European Commission published the so-called Omnibus amendment proposal, introducing significant simplifications and clarifications to corporate sustainability reporting requirements. Although it is still a proposal awaiting approval by the European Parliament and the Council, it is already guiding how companies and experts prepare for the future. Sustainability reporting is changing – again. Read more

By Jukka K. Niemi, ago
VSME - Käkikuu

VSME Standard – an Impractical Framework for SME Sustainability Reporting

The European Union’s new VSME standard (Voluntary Standard for non-listed Micro, Small, and Medium-Sized Enterprises) is intended for SMEs that are not subject to the CSRD directive but wish to report on their sustainability. The aim of the standard is to provide stakeholders with information on the company’s sustainability performance, as well as to improve internal sustainability management and access to finance. All of these goals sound promising, but unfortunately, the standard falls far short of the real needs of SMEs and their stakeholders. Read more

By Jukka K. Niemi, ago
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