Category Archives: ESG Reporting

In non-designated countries, an IFC rejection on E&S grounds raises debt, equity and delay costs. Lessons from Ksapa's gap analyses.

IFC Standards: The Real Cost of an E&S Rejection

In non-designated countries, an IFC rejection on E&S grounds raises debt, equity and delay costs. Lessons from Ksapa’s gap analyses.

SFDR 2.0 will replace Articles 8 and 9 with 3 product categories. What likely changes, how to protect an Article 9 fund from reclassification.

SFDR 2.0 and Article 9 reclassification risk

SFDR 2.0 will replace Articles 8 and 9 with 3 product categories. What likely changes, how to protect an Article 9 fund from reclassification.

EU, US, China: where ESG rules converge and diverge, and how international groups can navigate between rival trading blocs.

ESG: Convergence and Fault Lines Between Blocs

EU, US, China: where ESG rules converge and diverge, and how international groups can navigate between rival trading blocs.

Revised ESRS and voluntary standard now in the EU Official Journal: timeline, burden cuts, value chain cap. Priority actions for companies.

Revised ESRS: What Changes for 2027

Revised ESRS and voluntary standard now in the EU Official Journal: timeline, burden cuts, value chain cap. Priority actions for companies.

Amid regulatory, geopolitical and political uncertainty, investing in ESG governance now remains a safe use of resources, whatever happens next.

ESG Governance: A Safe Bet Amid the Fog

Amid regulatory, geopolitical and political uncertainty, investing in ESG governance remains a safe use of resources, whatever happens next.

Drought, a shrinking Danube, and idled reactors: Europe's water crisis reveals development choices, not just a changing climate.

Europe’s Drought: A Mirror of Our Choices

Drought, a shrinking Danube, and idled reactors: Europe’s water crisis reveals development choices, not just a changing climate.

ESG rules are diverging fast across the US, UK, EU and China in 2026. What international boards need to track jurisdiction by jurisdiction.

ESG US/UK/EU/China: A Board of Directors Compass

ESG rules are diverging fast across the US, UK, EU and China in 2026. What international boards need to track jurisdiction by jurisdiction.

Paris court's June 2026 ruling on TotalEnergies' climate duty of vigilance and scope 3 emissions, now on appeal, and what it means globally.

Risk mapping: Treat scope 3 as included

Paris court’s June 2026 ruling on TotalEnergies’ climate duty of vigilance and scope 3 emissions, now on appeal, and what it means globally.

China releases Climate Standard No. 1, operationalizing CSDS framework with ISSB alignment and enhanced impact disclosure.

China’s Climate Standard: CSDS in Action

China releases Climate Standard No. 1, operationalizing CSDS framework with ISSB alignment and enhanced impact disclosure.