Category Archives: Governance

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.

Corporate Sustainability Due Diligence Directive (CSDDD): Parliament is willing to adopt a more ambitious text than the Council

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

5 Steps Ensuring Green Transition Free From Forced Labor

Forced labor has been documented in a wide range of green technologies, including solar, wind and lithium-ion battery production. Ksapa is coordinating with investors, buyers and stakeholders using a 5 step approach to design open source guidelines enabling business community to engage meaningfully their business partners and mitigate risks associated to their operations.

Silent No More: Embedding Data Protection In Corporate Sustainability Due Diligence

Ksapa reviews the implications of the EU Digital Services Act for Human Rights Due Diligence and outlines a way forward for organizations to embed data protection in Corporate Sustainability Due Diligence.

On The Rise of Data Governance in Emerging Economies

Cross-border data-related disruptions disproportionately impact emerging economies because of their generally lesser geopolitical stability. As such, they pose new risks for investors and business owners alike explored in this article.