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.
Category Archives: Governance
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
Learn from Ksapa to conduct a double materiality analysis process that is consistent with EFRAG’s expectations and CSRD requirements.
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.
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”.
Understand how to comply with the EU Digital Services Act (DSA) shaping comprehensive rules for online platforms.
The CSRD focuses on the resources deployed and the governance ensuring that material issues are taken into account and properly managed.
In application of the CSRD directive, the European Commission adopted its ESRS standards in late July 2023. Overview and comparison with ISSB.
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.
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.
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