Learn from Ksapa to conduct a double materiality analysis process that is consistent with EFRAG’s expectations and CSRD requirements.
Category Archives: Corporate Social Responsiblity (CSR)
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”.
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. […]
Understand how ESG criterias can influence refinancing conditions, outcomes of credit risk assessments or asset valuations processes.
Understand how the New York Declaration on Animal Consciousness is shaping the way we think about animal welfare.
Carrying out effective, serious ESG due diligence, providing strategic and operational insight into an investment.
Understand how to comply with the EU Digital Services Act (DSA) shaping comprehensive rules for online platforms.
What is an adequate or living wage? A wage that allows workers to meet their basic needs and also provides them with some discretionary income for other expenses. It is often higher than the legal minimum wage and reflects the actual cost of living in a particular location. A living wage takes into account factors […]
Encouraging the development of decarbonized mobility requires to connect the dots across several industries for holistic progress. Overview.
With the rise of the CSRD, a more exigeant and demanding sustainability european directive is put in place. What to expect for 2024 ?