Category Archives: Governance

Chinese Sustainability Disclosure Standards vs. CSRD and ISSB

Chinese Sustainability Disclosure Standards – CSDS is a key global standard partly aligned with CSRD and ISSB requirements. This article helps to understand how to navigate adaptation of ESG strategies and disclosure projects embracing this critical development.

Role of Green Finance to Accelerate Just Transition – State of Play

The OECD Forum on Green Finance and Investment is a platform for discussions on aligning finance with global climate goals, focusing on mobilizing private investment, regulatory frameworks, and sustainable corporate practices. Some of our takeaways of the discussions held during the 2024 edition

Climate Week NYC 2024 – Too Much Talk and Not Enough Action

The event began with an excellent observation: put people at the heart of climate action. But instead of demonstrating action, the event got bogged down in a flow of empty words at a time when what we really needed is tangible actions.

What’s up on Governance with CSRD?

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 and EU ESRS Standards. What You Need to Know

In application of the CSRD directive, the European Commission adopted its ESRS standards in late July 2023. Overview and comparison with ISSB.

Using Life Cycle Analysis to Design Responsible Biomass Sourcing Programs 

Life Cycle Assessment (LCA) can accurately map and measure the overall environmental impact of supply chains, and confirm the relevance of alternatives that accelerate the responsible decarbonization of industrial assets. In this blog, Ksapa explains how LCA can help companies compare the relative environmental gains of biomass alternatives to fossil fuels.

Understanding the 2023 update of the OECD Guidelines on Responsible Business Conduct

At Ksapa, we have been extensively using and working with the OECD Guidelines for Multinational Enterprises on Responsible Business Conduct. Here’s an overview of its 2023 update.