The question of biodiversity credits inspired by carbon credits was discussed again at COP 16. With similar controversies. Review and lessons learned.
Category Archives: ESG Reporting
The OECD Forum on Green Finance and Investment is a platform for discussions on aligning finance with global climate goals, focusing on mobilizing private investment, regulatory frameworks, and sustainable corporate practices. Some of our takeaways of the discussions held during the 2024 edition
Learn from Ksapa to conduct a double materiality analysis process that is consistent with EFRAG’s expectations and CSRD requirements.
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.
CSRD mandates EU sustainability reporting, with board accountability ensuring management commitment through ESRS governance standards.
Learn how to identify and assess inside-out and outside-in risk opportunities (IROs) within CSRD’s double materiality framework for ESG reporting
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 […]
CSRD governance requires boards to oversee resource deployment and ensure proper management of material sustainability issues
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 ?