Learn from Ksapa to conduct a double materiality analysis process that is consistent with EFRAG’s expectations and CSRD requirements.
Category Archives: ESG Reporting
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”.
28
Aug
Aug
CSRD compliance introduces many challenges and opportunities for companies. In order to improve transparency, avoid greenwashing and share comparable non-financial information, companies are required to carry out an initial exercise to identify their environmental, social and governance priorities. This initial exercise is the cornerstone of the whole approach the company will subsequently adopt and publish. […]
30
May
May
What is an adequate or living wage? A wage that allows workers to meet their basic needs and also provides them with some discretionary income for other expenses. It is often higher than the legal minimum wage and reflects the actual cost of living in a particular location. A living wage takes into account factors […]
14
Apr
Apr
The CSRD focuses on the resources deployed and the governance ensuring that material issues are taken into account and properly managed.
07
Mar
Mar
Here’s a concrete overview of how US SEC rules compare with CSRD/ESRS and IFRS ESG disclosure requirements.
17
Jan
Jan
With the rise of the CSRD, a more exigeant and demanding sustainability european directive is put in place. What to expect for 2024 ?
28
Nov
Nov
Here’s an overview of the changing regulatory landscape on the topic of living wage and access best in class approaches.
25
Oct
Oct
The definitive version of the 12 sustainability reporting standards that shape CSRD is now official. With the end of the review period by the co-legislators, this first series of 12 sector-specific ESRS providing for proportionate but comprehensive reporting on environmental, social and governance issues has now been integrated into the European legal framework. This article explains these standards in just a few minutes.
