Search Results for: csrd

CSRD Comes Into Effect in 2024 and Breaks New Ground in ESG Reporting

The CSRD (Corporate Sustainability Reporting Directive) comes into effect in 2024 and breaks new ground in ESG reporting. Keys provided by Ksapa in this article.

ESG Reporting - Navigating between the ISSB and CSRD

ESG Reporting – Navigating between the ISSB and CSRD

IFRS officially launched the ISSB. In competition with the CSRD. ESG standardization is organized according to different philosophies.

Business in Uncertain Times – Key Takeaways From a Lively Session

Ksapa attended an event “Responsible Business in Uncertain Times: Strengthening Corporate Leadership amidst Global Conflicts”, held by IHRB. Key takeaways.

What to Learn From SBTN Initial Target Validation Pilot?

The Science Based Targets Network’s (SBTN) Initial Target Validation Pilot Summary Report (2024) provides key insights into the pilot phase of validating corporate science-based targets (SBTs) for nature, focusing on land and freshwater. The pilot shows ultimately that too much efforts are invested in top down approaches whereas what’s on the ground is already quite clear.

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 […]