Category Archives: Sustainable Finance & ESG

Sustainable investment, ESG strategy

2024 Ksapa Annual Event – Decent Wages in Value Chains: From Commitments to Concrete Action

Ksapa’s annual 2024 event was held on the theme of just transition. Here’s a look back at the panel’s conclusions on living wages in value chains.

Resolving the Financing of Climate Transitions. What About Involving Beneficiaries?

International climate finance, particularly as it evolves at COP29, remains riddled with systemic challenges, making poor progress financing climate transitions since COP 21. This article explores reasons underpinning the inefficiencies of international climate finance, dividing the discussion into key thematic sections: systemic shortcomings, accountability challenges, and potential solutions for reform.

Chinese Sustainability Disclosure Standards vs. CSRD and ISSB

Chinese Sustainability Disclosure Standards – CSDS is a key global standard partly aligned with CSRD and ISSB requirements. This article helps to understand how to navigate adaptation of ESG strategies and disclosure projects embracing this critical development.

Climate Change Undermines Poorly Designed Urban Planning

Violent flooding can be explained above all by poorly thought- out urban development, which climate change has suddenly and forcefully blown out of the water. An opportunity to think differently about our relationship with the landscape.

What Credibility Can Be Given to Biodiversity Credits?

The question of biodiversity credits inspired by carbon credits was discussed again at COP 16. With similar controversies. Review and lessons learned.

Role of Green Finance to Accelerate Just Transition – State of Play

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

Climate Week NYC 2024 – Too Much Talk and Not Enough Action

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.

What’s up on Governance with CSRD?

The Corporate Sustainability Reporting Directive (CSRD) is a major piece of EU legislation that requires companies to report on a broad range of sustainability-related issues, including corporate governance. Under the European Sustainability Reporting Standards (ESRS), governance-related disclosures are covered under ESRS G1-G4, which outline specific expectations for corporate governance reporting. Boards have a role to play in CSRD, making the regulation and its enforcement a compulsory exercise where top management has “skin in the game”.

CSRD – Identifying IROs in a double materiality analysis

CSRD compliance introduces many challenges and opportunities for companies. In order to improve transparency, avoid greenwashing and share comparable non-financial information, companies are required to carry out an initial exercise to identify their environmental, social and governance priorities. This initial exercise is the cornerstone of the whole approach the company will subsequently adopt and publish. […]