Category Archives: Sustainable Finance & ESG

Sustainable investment, ESG strategy

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. […]

Paying the Living Wage Across Value Chains: Navigating ESRS & Human Rights 

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 […]

How Investors Can Conduct Robust Human Right Due Diligence?

Here’s a concrete toolbok developed for investors, especially in private equity, who need to conduct human right due diligence.