Käkikuu Blog

dual-use, kaksikäyttö, eettisyys, vastuullisuus, johtaminen

Dual-Use Is a Long-Term Opportunity for Companies

The dual-use of products and technologies has recently gained strong prominence in innovation discourse, industrial policy, and financing. Geopolitical uncertainty, the slowdown of globalization, the strategic importance of technology, and issues related to security of supply have increased investor and development-organization interest in defense- and security-related solutions. According to estimates, a significant share of venture capital investments is now directed toward technologies that also have a potential security or defense linkage, even though the proportion of companies focused purely on defense remains small. Read more

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

Double Materiality Analysis as a Strategic Tool for SMEs

Kaksoisolennaisuusanalyysi pk-yrityksessä liitetään usein suuriin yrityksiin ja ESRS-standardien edellyttämään raportointiin. Todellisuudessa sen arvo pk-yrityksille on vähintään yhtä merkittävä – ei siksi, että sitä pitäisi tehdä sääntelyn takia, vaan siksi, että se antaa pienenkin yrityksen käsiin työkalun, joka auttaa suuntaamaan rajalliset resurssit juuri niihin asioihin, joilla saadaan aikaan mahdollisimman suuri vaikutus. Pk-yritysten toimintaympäristö muuttuu nopeasti: kustannukset nousevat, asiakkaiden vaatimukset kasvavat, arvoketjut monimutkaistuvat ja yhä useampi kumppani edellyttää läpinäkyvyyttä. Tässä ympäristössä sattumanvarainen vastuullisuustyö ei enää riitä, vaan 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-standardi – viitekehys pk-yritysten vastuullisuusraportointiin

Euroopan unionin uusi VSME-standardi (Voluntary Standard for non-listed Micro, Small, and Medium-Sized Enterprises) on tarkoitettu pk-yrityksille, jotka eivät kuulu CSRD-direktiivin piiriin mutta haluavat raportoida vastuullisuudestaan. Standardin tavoitteena on antaa yrityksen kestävyyteen liittyviä tietoja sidosryhmille sekä parantaa yritysten omaa vastuullisuushallintaa ja rahoituksen saatavuutta. Kaikki nämä tavoitteet kuulostavat hyviltä, mutta valitettavasti standardi jää kauas pk-yritysten ja niiden sidosryhmien todellisista tarpeista. Lue myös EU-komission suosituksesta VSME-standardin käytöstä. Tässä artikkelissa tarkastelen EU:n VSME-standardia pk-yritysten arjen ja liiketoiminnan näkökulmasta. Kyse Read more

By Jukka K. Niemi, ago
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