CSRD and CSDDD differences and similarities at a glance

The long-expected adoption of the Corporate Sustainability Due Diligence Directive (CSDDD) by the EU parliament on 24 April 2024 is an important complement to existing regulations. Companies in scope should now fully familiarise themselves with CSDDD requirements and understand them...

Pathways to IFRS sustainability reporting success 

As an approach, sustainability reporting offers organisations a framework to re-envisage and repurpose the business model. Importantly, by helping to improve company and investor-specific information, sustainability reporting can be used to inform and enrich strategy. Sustainability information helps organisations analyse...

How companies can improve climate strategy outcomes

COP28’s final agreement to transition away from fossil fuels - while not as binding as some would want - is groundbreaking in putting global economies more firmly on the path to net-zero emissions. Specific commitments at COP28 to triple renewable...

Taking the fear factor out of biodiversity reporting requirements  

In the fight against global warming, one of the significant outcomes of COP28 in Dubai was the recognition that biodiversity is inextricably and strategically linked to climate change. COP28 discussions supported the Kunming-Montreal Global Biodiversity Framework (GBF) adopted during COP15,...

A new era for climate risk analysis 

A raft of new pledges at COP28 ended the climate summit in Dubai on a positive note in contrast to previous years. However, despite pledges to triple renewables and cut methane emissions, the consequences of global warming remain a huge...

What are the rising ESG implications for privately owned businesses? 

Small and medium-sized enterprises (SMEs) are yet to feel the full force of ESG reporting. Still, for those who haven’t yet begun to engage with creating a sustainable business model, obligations to comply may be closer than first expected.   From...

Redefining your reporting operating model for sustainability 

The arrival of the Corporate Sustainability Reporting Directive (CSRD) brings with it the need for greater accuracy and reliability of sustainability reporting for many more companies, not least because reporting will be subject to audit. With the EU’s ambition to...