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 […]
Category Archives: ESG Reporting
The CSRD focuses on the resources deployed and the governance ensuring that material issues are taken into account and properly managed.
Here’s a concrete overview of how US SEC rules compare with CSRD/ESRS and IFRS ESG disclosure requirements.
With the rise of the CSRD, a more exigeant and demanding sustainability european directive is put in place. What to expect for 2024 ?
Here’s an overview of the changing regulatory landscape on the topic of living wage and access best in class approaches.
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.
As part of our advocacy activities, we regularly speak to influential audiences who are in a position to contribute to a fairer, more sustainable economic world. Feedback on a plenary session at the annual ” Understanding and Changing the World ” seminar at Essec business school.
The implementation of the CSRD from 2024 poses a number of challenges for companies now subject to extra-financial reporting. In 3 questions, Ksapa shares its experience in organizing this essential process as efficiently as possible.
Learn to conduct a double materiality analysis, a key exercise for a company building a pertinent sustainability strategy and ESG reporting in compliance with regulations.
The S-211 Canadian law aims to combat forced and child labor in the supply chains. Extra financial reporting on Forced and child labour prevention.