Learn from Ksapa to conduct a double materiality analysis process that is consistent with EFRAG’s expectations and CSRD requirements.
Search Results for: csrd
07
Sep
Sep
The Corporate Sustainability Reporting Directive (CSRD) is a major piece of EU legislation that requires companies to report on a broad range of sustainability-related issues, including corporate governance. Under the European Sustainability Reporting Standards (ESRS), governance-related disclosures are covered under ESRS G1-G4, which outline specific expectations for corporate governance reporting. Boards have a role to play in CSRD, making the regulation and its enforcement a compulsory exercise where top management has “skin in the game”.
28
Aug
Aug
CSRD compliance introduces many challenges and opportunities for companies. In order to improve transparency, avoid greenwashing and share comparable non-financial information, companies are required to carry out an initial exercise to identify their environmental, social and governance priorities. This initial exercise is the cornerstone of the whole approach the company will subsequently adopt and publish. […]
26
May
May
Understand why it’s preferable to develop the company’s strategy before focusing in ensuring the CSRD sustainability compliance. Here’s why.
14
Apr
Apr
The CSRD focuses on the resources deployed and the governance ensuring that material issues are taken into account and properly managed.
07
Mar
Mar
Here’s a concrete overview of how US SEC rules compare with CSRD/ESRS and IFRS ESG disclosure requirements.
14
Dec
Dec
CSRD and data collection : 3 questions to structure ESG reporting
25
Oct
Oct
The definitive version of the 12 sustainability reporting standards that shape CSRD is now official. With the end of the review period by the co-legislators, this first series of 12 sector-specific ESRS providing for proportionate but comprehensive reporting on environmental, social and governance issues has now been integrated into the European legal framework. This article explains these standards in just a few minutes.
17
Sep
Sep
The implementation of the CSRD from 2024 poses a number of challenges for companies now subject to extra-financial reporting. In 3 questions, Ksapa shares its experience in organizing this essential process as efficiently as possible.
14
Aug
Aug
In application of the CSRD directive, the European Commission adopted its ESRS standards in late July 2023. Overview and comparison with ISSB.
