Category Archives: Climate Change

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.

The critical role of insurers in the net zero pathway

The insurance sector plays a key role in the energy transition both in terms of who and how they write policies and as investors. And they have sustainability challenges.

Mission Report 2021

On the occasion of the publication of our latest mission report, we look back at our journey from Ksapa’s adoption of the quality of ‘mission company’ to the publication of this report.

Fossil fuels and ESG: the paradox of double standards

Stuart Kirk, global head of responsible investment at HSBC, was fired for downplaying the market impact of climate change. But his intervention describes what is going on around fossil fuels

Impact Measurement & Smallholders’ Transition to Regenerative Agriculture

Ksapa analyses the benefits of leveraging impact measurement for regenerative agriculture mainstreaming to smallholders, and shares insights

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.