Learn from Ksapa to conduct a double materiality analysis process that is consistent with EFRAG’s expectations and CSRD requirements.
Category Archives: Governance
30
Sep
Sep
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.
07
Sep
Sep
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”.
02
Jun
Jun
Understand how to comply with the EU Digital Services Act (DSA) shaping comprehensive rules for online platforms.
14
Apr
Apr
The CSRD focuses on the resources deployed and the governance ensuring that material issues are taken into account and properly managed.
14
Aug
Aug
In application of the CSRD directive, the European Commission adopted its ESRS standards in late July 2023. Overview and comparison with ISSB.
10
Aug
Aug
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.
02
Aug
Aug
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.
29
May
May
While the VPSHR were initially created to improve the management of the complex subject of safety in extractive business environments, they have proven to also be useful for a broad range of projects (large infrastructure, renewables, etc.). The VPSHR have proven to directly address human rights issues offering a useful tool guiding engagement with local stakeholders. Learn from Ksapa’s implementation of VPSHR to understand how the VPSHR helps to respect human rights in challenging environments.
26
Apr
Apr
the European directive on corporate sustainability due diligence is gradually moving towards its official adoption. It has reached a new stage this Tuesday, April 25, 2023 with the adoption of the text by the Committee on Legal Affairs of the European Parliament (JURI). The text was adopted with 19 for, 3 against and 3 abstentions. As a reminder, the CSDD aims to impose on companies the exercise of due diligence with regard to potential or actual negative impacts on human rights, the environment and good governance in their operations and business relations
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