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.
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12
Jan
Jan
This article highlights how human rights have become an integral part of the discussion amongst policymakers and business leaders and how 2023 is a turning point.
Many factors are driving businesses towards implementing human rights policies and holding them accountable by making such commitments public. These developments will not be without litigation and financial and reputational consequences.
28
Nov
Nov
12 sustainability reporting standards were proposed at the EFRAG General Assembly and approved by the European Commission in late November 2022. The content is intended to be more “material” and as consistent as possible with the ISSB. Additional sector-specific standards are forthcoming. The publication of the delegated acts for these standards is scheduled for June 2023. This article helps you understand these standards in a few minutes.
01
Jun
Jun
Ksapa explores the new EFRAG’s and ISSB ESG Reporting Guidelines under consultation, and shares 3 critical aspects required to be under close scrutiny for successful adoption by stakeholders and meaningful implementation by business.
12
May
May
Ksapa compares the newly published SEC regulation on climate disclosures with ESMA’s existing disclosure requirements
05
Mar
Mar
Ksapa explains why the 2022 EU Declaration on Digital Rights provides interesting content to advance human rights across digitalized lives.
03
Nov
Nov
In this briefing paper, Ksapa highlights the convergences and divergences between duty of vigilance and other risk management efforts. We are presenting the components of the duty of vigilance compared to other internal control andrisk management efforts(standards, goals, methodologies, expectations).
22
Aug
Aug
Ksapa explains the concept of double materiality and underlines the importance of risks/opportunities in the financial and extra-financial aspects of the exercise.
