CS3D, Deforestation, Social Taxonomy, Forced Labor, MACF… The year 2023 is rich in legislative developments carried by the European Union. Review of these developments that impact European companies but also companies located outside the EU doing business with the EU by Ksapa teams.
Category Archives: ESG Reporting
24
Jan
Jan
Green Taxonomy, SFDR, benchmarks regulation, green bonds… Since 2018 and the introduction of its Sustainable Finance Plan, the EU has adopted several acts aimed at its practical implementation, as well as their articulation with schemes governing economic assets such as CSRD, CS3D or MACF. Here is a quick explanation.
28
Nov
Nov
12 sustainability reporting standards were proposed at the EFRAG General Assembly and approved by the European Commission in late November 2022. The content is intended to be more “material” and as consistent as possible with the ISSB. Additional sector-specific standards are forthcoming. The publication of the delegated acts for these standards is scheduled for June 2023. This article helps you understand these standards in a few minutes.
02
Nov
Nov
The insurance sector plays a key role in the energy transition both in terms of who and how they write policies and as investors. And they have sustainability challenges.
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.
16
Dec
Dec
IFRS officially launched the ISSB. In competition with the CSRD. ESG standardization is organized according to different philosophies.
25
Aug
Aug
Several initiatives are being developed with a view to harmonize reporting standards for corporate Environmental, Social and Governance (ESG) disclosures. The goal is to instill more consistency amid multiple preexisting reporting frameworks, in hope these streamlining initiatives do not come to contradict one another. Here are 3 essential principles for the development of such a standard.
10
Jul
Jul
Ksapa recently contributed to the EU Consultation process around the EU ESG Directive. Here are a few takeaways on how to secure smarter disclosure from corporations.
04
Feb
Feb
Between Big Data developments, complex global regulatory requirements, and growing diversity of users, extra financial reporting is undergoing profound changes
05
Dec
Dec
SASB, ISO, IIRC, IASB, GRI, CDP, CDSB, TCFD, SDG Compass… Here are 10 questions for companies to report on sustainability in a credible and meaningful way
