Learn how to identify and assess inside-out and outside-in risk opportunities (IROs) within CSRD’s double materiality framework for ESG reporting
Category Archives: 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 ?
The Corporate Sustainability Reporting Directive (CSRD) comes into force at the turn of the year of 2024. The time for consistent and comparable reporting, in line with the European Sustainability Reporting Standards (ESRS) begins. The aim of this new regulation is to ensure that sustainability information is given the same importance and treatment as financial […]
Navigate ESRS living wage requirements. Learn key compliance steps and best practices for implementing adequate wages globally
Understanding the 12 European Sustainability Reporting Standards (ESRS) that define mandatory ESG reporting under the EU’s CSRD framework
Leaders must guide organizations through environmental constraints to build sustainable economies. Insights from ESSEC’s change seminar.
Learn how to efficiently structure your CSRD-compliant ESG reporting through 3 essential questions for successful extra-financial disclosure