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.
Category Archives: ESG Reporting
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.
We at Ksapa are regularly asked by our clients across industries and markets why we always include environmental considerations into our human right projects. This linkage yet seems to require a bit of explanation. Here’s an attempt.
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
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.
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.
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 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.
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.