Category Archives: ESG Reporting

ESG Reporting: Understanding the 12 standards proposed by EFRAG

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.

The critical role of insurers in the net zero pathway

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.

3 Critical Aspects of the Ongoing ISSB and EFRAG Public Consultations

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.

ESG Reporting - Navigating between the ISSB and CSRD

ESG Reporting – Navigating between the ISSB and CSRD

IFRS officially launched the ISSB. In competition with the CSRD. ESG standardization is organized according to different philosophies.

Harmonizing corporate ESG reporting standards

Non-Financial Reporting Harmonization Is Underway

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.

Updates on the Non-Financial Reporting EU Directive

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.

Extra-Financial Reporting Undergoing Profound Changes. Here’s why

Between Big Data developments, complex global regulatory requirements, and growing diversity of users, extra financial reporting is undergoing profound changes

10 Questions to Report on Sustainability in a Credible and Meaningful Way

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