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.
Category Archives: Sustainable Finance & ESG
Sustainable investment, ESG strategy
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 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. […]
Understand how ESG criterias can influence refinancing conditions, outcomes of credit risk assessments or asset valuations processes.
Carrying out effective, serious ESG due diligence, providing strategic and operational insight into an investment.
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 […]
The CSRD focuses on the resources deployed and the governance ensuring that material issues are taken into account and properly managed.
In view of recent controversies related to voluntary carbon markets (VCMs), Ksapa hereby provides recommendations to get it impactful.
Here’s a concrete overview of how US SEC rules compare with CSRD/ESRS and IFRS ESG disclosure requirements.
Here’s a concrete toolbok developed for investors, especially in private equity, who need to conduct human right due diligence.