Category Archives: Sustainable Finance & ESG

Sustainable investment, ESG strategy

ESG Reporting: Understanding the 12 ESRS Standards Shaping CSRD

The definitive version of the 12 sustainability reporting standards that shape CSRD is now official. With the end of the review period by the co-legislators, this first series of 12 sector-specific ESRS providing for proportionate but comprehensive reporting on environmental, social and governance issues has now been integrated into the European legal framework. This article explains these standards in just a few minutes.

Leadership and skills to allow companies to adapt to global environmental limits

As part of our advocacy activities, we regularly speak to influential audiences who are in a position to contribute to a fairer, more sustainable economic world. Feedback on a plenary session at the annual ” Understanding and Changing the World ” seminar at Essec business school.

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.

Respecting Human Rights in Private Equity: Principles for Action

Ksapa is leading a working group alongside France Invest and 14 private equity companies. The aim is to collectively create a toolbox to ensure that human rights issues are properly taken into account in investment decisions.

CSRD and EU ESRS Standards. What You Need to Know

In application of the CSRD directive, the European Commission adopted its ESRS standards in late July 2023. Overview and comparison with ISSB.

Using Life Cycle Analysis to Design Responsible Biomass Sourcing Programs 

Life Cycle Assessment (LCA) can accurately map and measure the overall environmental impact of supply chains, and confirm the relevance of alternatives that accelerate the responsible decarbonization of industrial assets. In this blog, Ksapa explains how LCA can help companies compare the relative environmental gains of biomass alternatives to fossil fuels.

Understanding the 2023 update of the OECD Guidelines on Responsible Business Conduct

At Ksapa, we have been extensively using and working with the OECD Guidelines for Multinational Enterprises on Responsible Business Conduct. Here’s an overview of its 2023 update.

Addressing the Environmental and Human Right Challenges of Agricultural Supply Chains. A Cue Card for Corporate Buyers

By integrating sustainability considerations into their purchasing practices, corporate buyers can exert significant influence on agricultural commodity supply chains and contribute to mitigating environmental impacts and promoting human rights. 

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.