Category Archives: ESG Reporting

CSRD and data collection: 3 questions to structure ESG reporting

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.

Conducting a Double Materiality Assessment – Principles to Get it Right

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.

Canadian Act on Fighting Against Forced Labour and Child Labour in Supply Chains: What You Need to Know

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.

Why Climate Action Enables to Respect Human Rights?

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.

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

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

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

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.

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

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.

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.