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”.
Category Archives: Uncategorized
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.
09
Feb
Feb
Here’s a concrete toolbok developed for investors, especially in private equity, who need to conduct human right due diligence.
24
Apr
Apr
The European Commission developed the Sustainable Finance Disclosure Regulation (SFRD) to resolutely gear investments towards sustainable investing. Here’s insight from Ksapa to embed human rights and manage related primary adverse risks.
