Author Archives: Farid Baddache

ESG Reporting: Understanding the 12 standards proposed by EFRAG

12 sustainability reporting standards were proposed at the EFRAG General Assembly and approved by the European Commission in late November 2022. The content is intended to be more “material” and as consistent as possible with the ISSB. Additional sector-specific standards are forthcoming. The publication of the delegated acts for these standards is scheduled for June 2023. This article helps you understand these standards in a few minutes.

COP 27: 3 Lessons for businesses and investors

The Sharm el-Sheikh climate conference produced what we anticipated in our pre-event newsletter: a combination of frustration with the climate emergency, and a sense of an event that has become obsolete in its current format. The conclusions confirm three lessons for companies and investors.

CSRD Comes Into Effect in 2024 and Breaks New Ground in ESG Reporting

The CSRD (Corporate Sustainability Reporting Directive) comes into effect in 2024 and breaks new ground in ESG reporting. Keys provided by Ksapa in this article.

3 Critical Aspects of the Ongoing ISSB and EFRAG Public Consultations

Ksapa explores the new EFRAG’s and ISSB ESG Reporting Guidelines under consultation, and shares 3 critical aspects required to be under close scrutiny for successful adoption by stakeholders and meaningful implementation by business.

3 Learnings From the Ukraine Crisis, Making Structural Changes Happen

The war in Ukraine is putting pressure on the fragile gains of international law as well as the timid climatic efforts undertaken in recent years. The war in Ukraine is dramatic, yet predictable. Ksapa therefore encourages its community of companies and investors to ponder the following 3 learnings.

Understanding the EU Directive on Corporate Sustainability Due Diligence

Ksapa explains why the 2022 EU Declaration on Digital Rights provides interesting content to advance human rights across digitalized lives.