Category Archives: ESG Reporting

26
Apr
Board of Directors, Corporate Social Responsiblity (CSR), Duty of Vigilance, ESG Reporting, Governance, Human Rights, Resilience, Responsible sourcing, Sustainability

Corporate Sustainability Due Diligence Directive (CSDDD): Parliament is willing to adopt a more ambitious text than the Council

Posted on by François Thiombiano

the European directive on corporate sustainability due diligence is gradually moving towards its official adoption. It has reached a new stage this Tuesday, April 25, 2023 with the adoption of the text by the Committee on Legal Affairs of the European Parliament (JURI). The text was adopted with 19 for, 3 against and 3 abstentions. As a reminder, the CSDD aims to impose on companies the exercise of due diligence with regard to potential or actual negative impacts on human rights, the environment and good governance in their operations and business relations

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01
Feb
ESG Reporting, Sustainable Finance & ESG

Decoding the Main European Regulatory Initiatives that all Companies must prepare for in 2023

Posted on by Farid Baddache and François Thiombiano

CS3D, Deforestation, Social Taxonomy, Forced Labor, MACF… The year 2023 is rich in legislative developments carried by the European Union. Review of these developments that impact European companies but also companies located outside the EU doing business with the EU by Ksapa teams.

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24
Jan
ESG Reporting, Sustainable Finance & ESG

European Regulations on Sustainable Finance: 2023 is a Critical Year for all Financial Actors

Posted on by Raphael Hara and François Thiombiano

Green Taxonomy, SFDR, benchmarks regulation, green bonds… Since 2018 and the introduction of its Sustainable Finance Plan, the EU has adopted several acts aimed at its practical implementation, as well as their articulation with schemes governing economic assets such as CSRD, CS3D or MACF. Here is a quick explanation.

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28
Nov
Climate Change, Corporate Social Responsiblity (CSR), ESG Reporting, Sustainable Finance & ESG

ESG Reporting: Understanding the 12 standards proposed by EFRAG

Posted on by Farid Baddache

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.

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02
Nov
Climate Change, ESG Reporting, Impact, Resilience, Sustainability, Sustainable Finance & ESG

The critical role of insurers in the net zero pathway

Posted on by Susana Gallego

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.

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01
Jun
Board of Directors, ESG Reporting, Sustainability, Sustainable Finance & ESG

3 Critical Aspects of the Ongoing ISSB and EFRAG Public Consultations

Posted on by Farid Baddache

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.

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ESG Reporting - Navigating between the ISSB and CSRD
16
Dec
ESG Reporting, Sustainability, Sustainable Finance & ESG

ESG Reporting – Navigating between the ISSB and CSRD

Posted on by Eléa Pons

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

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Harmonizing corporate ESG reporting standards
25
Aug
ESG Reporting

Non-Financial Reporting Harmonization Is Underway

Posted on by Diane Strauss

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.

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10
Jul
ESG Reporting, Impact

Updates on the Non-Financial Reporting EU Directive

Posted on by Eric Guetsa

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.

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04
Feb
ESG Reporting

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

Posted on by Farid Baddache

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

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