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”.
Tag Archives: CSR
28
Aug
Aug
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. […]
14
Jul
Jul
Child Labour, Corporate Social Responsiblity (CSR), Duty of Vigilance, Human Rights, Impact, Inclusion, Responsible sourcing, Smallholding Farmers, Stakeholders, Sustainability, Work Conditions
10 Principles to Design and Deploy Successful Programs Involving Smallholders to Mitigating the Environmental and Human Rights Challenges of Agricultural Commodity Supply Chains
Including the smallholder farmers perspective in agricultural project is challenging for a variety of reasons. Here are 10 principles ensuring success we have learned across our programs and experiences at Ksapa.
06
Jun
Jun
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.
19
May
May
The Norway’s Transparency act is pursuing three purposes. Understand its application and implications for corporations in this article.
26
Apr
Apr
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
05
Jan
Jan
Let’s start the year 2023 with optimism; because 2022 has finally delivered its share of good surprises, and we should appreciate the glass half full rather than criticize the glass half empty.
24
Nov
Nov
The Sharm el-Sheikh climate conference produced what we anticipated in our pre-event newsletter: a combination of frustration with the climate emergency, and a sense of an event that has become obsolete in its current format. The conclusions confirm three lessons for companies and investors.
05
Nov
Nov
Human Rights is an important topic that is connected to the global environmental agenda. Anyone practicing in the sustainability and impact sector must have a clear understanding of the global issues of human rights. In this context, Ksapa organized a webinar on Using Effective Human Rights Due Diligence to Streamline Compliance Efforts, and this blog outlines the key takeaways.
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.
