Category Archives: Sustainable Finance & ESG

Sustainable investment, ESG strategy

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.

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

When International Court of Justice Takes Action on Climate. Is Climate the New Frontier of Human Right Abuses?

Last week, the UN General Assembly, in response to a series of requests from Pacific countries that are directly affected by climate change upheaval, adopted a resolution requesting the International Court of Justice (ICJ) to provide an advisory opinion on States’ obligations concerning Climate Change.

What Does it Mean for Investors to “Do No Significant Harm” When Investing?

Ksapa is leading a working group of 12 international investment funds and investment companies to strengthen their consideration of human rights issues. An opportunity to come back and clarify the EU’s DNSH principle. Demonstrating that investments “do no significant harm” is a cornerstone of the EU’s sustainable finance framework. Learn in practice how to apply this principle in this article.

Leveraging Impact Linked Finance to Drive the Transition of Agricultural Supply Chains

Ksapa recently organized a webinar presenting a new class of financial instruments – impact linked finance – and their potential to accelerate the transition of agricultural supply chains towards regenerative agriculture. The need to transform commodity supply chains becomes ever more pressing with the increasing challenges – demographics, inequalities, climate change, soils exhaustion… – that […]

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.