Author Archives: Farid Baddache

3 Suggestions to Start 2023 With Optimism Working With Ksapa

Let’s start the year 2023 with optimism; because 2022 has finally delivered its share of good surprises, and we should appreciate the glass half full rather than criticize the glass half empty.

Board of Directors’ Duties Mitigating Climate and Human Right Risks

Increasingly, boards of directors are called upon to navigate the challenges presented by climate change, racial injustice, economic inequality, and numerous other human right issues that are fundamental to the success and sustainability of companies, financial markets, and economies.

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.