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”.
Category Archives: Board of Directors
14
Apr
Apr
The CSRD focuses on the resources deployed and the governance ensuring that material issues are taken into account and properly managed.
02
Jan
Jan
Trends to follow in 2024 to accelerate “just” decarbonization of asset companies – whether based in the EU or trading with the EU.
01
Dec
Dec
The COP series has reached a terminal phase of effectiveness. Let’s take a look at the role now expected of local authorities to bolster climate action.
14
Nov
Nov
Absence of COP nor government leadership addressing climate issues is calling for a tripartite approach involving territories, civil society, and corporations. This is the right granular level able to steer holistic and effective response to the climate crisis. Boards of directors have leadership role to play to encourage companies engaging in these type of concrete climate actions.
10
May
May
We at Ksapa are regularly asked by our clients across industries and markets why we always include environmental considerations into our human right projects. This linkage yet seems to require a bit of explanation. Here’s an attempt.
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
20
Dec
Dec
Increasingly, boards of directors are called upon to navigate the challenges presented by climate change, racial injustice, economic inequality, and numerous other human right issues that are fundamental to the success and sustainability of companies, financial markets, and economies.
12
Jun
Jun
On June 8, over a hundred of our clients, partners and friends based in Paris were invited to a small cocktail party in the magical setting offered by the Musée de la Vie Romantique. Here is a brief of the event for our friends at large to share in on the fun.
01
Jun
Jun
Ksapa explores the new EFRAG’s and ISSB ESG Reporting Guidelines under consultation, and shares 3 critical aspects required to be under close scrutiny for successful adoption by stakeholders and meaningful implementation by business.
