blogs and papers

Directive on Corporate Sustainability Due Diligence (CSDD)

The Directive on Corporate Sustainability Due Diligence, also known as CSDD, is part of the ‘Fit for 55’-package and the European Green Deal. The CSDD has a very close link with the CSRD. According to the CSRD, a company must establish processes to properly collect information for reporting purposes. This obligation is closely related to the due diligence obligation established under the CSDD directive to identify negative impacts. Furthermore, companies falling within the scope of both directives must report (CSRD) on their due diligence obligations (CSDD). The proposed directive will result in more complete and effective reporting by companies under the CSRD directive.

SFDR

SFDR

Three regulations have been introduced: the EU Taxonomy, the Corporate Sustainability Reporting Directive (CSRD) and the Sustainable Finance Disclosure Regulation (SFDR). The first two are applicable to all large companies, while the SFDR is purely for the financial market. This blog will delve into what the SFDR is, what it means for the financial market and why it is important.

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TCFD

The TCFD, also known as Taskforce on Climate-related Financial Disclosure, was created in 2015 by the FSB (Financial Stability Board) as a framework for the financial sector to consider climate … read more

csrd

What is CSRD?

As of the reporting year 2023, all large or listed companies within the EU will have to report according to the new CSRD (Corporate Sustainability Reporting Directive). This directive is … read more

GRI

GRI – update 2021

On the 5th of October 2021, the Global Reporting Initiative (GRI) presented its most substantial update to the global standards since its start in 2016. The most significant change can … read more

sdg

SDG

In 2015 all United Nations member states adopted the 2030 Agenda for Sustainable Development. At the heart of this agenda are the 17 Sustainable Development Goals (SDGs) and their 169 … read more

IIRC-cfo-paper

The IIRC CFO paper

In 2015, Wesley Schulte has participated in the writing of the IIRC CFO paper, focused on the implications of Integrated Reporting for the CFO. Download the paper, and please don’t … read more

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