Insight

The Carbon Border Adjustment Mechanism: A Fair Step towards Climate Neutrality

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Carbon Border Adjustment Mechanism is a European regulation under which importers of goods have to pay for CO2 emitted in the production of goods outside of the EU. With this regulation, the European Union aims to put products from the EU (which are under stricter CO2 rules) on equal stance with their competing products from outside Europe. Read more about the new reporting regulation that is going to change the way importers work.

Navigating the Nexus: CSDDD and CSRD Alignment Unveiled

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The die is cast: The Corporate Sustainability Due Diligence Directive (CSDDD), also known as CS3D, has been adopted by the European Union on 15 March. But what does this mean for your corporation, and how does it relate to the Corporate Sustainability Reporting Directive (CSRD)?

Navigating ESRS Sector Standards

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With the first set of ESRS standards out, we are looking at the next steps in the regulatory development of the CSRD. The ESRS sector standards are being developed as we speak. With another set of reporting standards coming your way, you might want to know more about what it entails for your organization. Intire looked into the details and what these new requirements mean for organizations in different sectors.

Financial Materiality in Sustainability Reporting

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You might have heard about financial materiality before. Perhaps you have even chatted to colleagues from the finance or sustainability department about it. But did you know they might not be talking about the same concept? Read this blog to find out more about the differences and similarities of financial materiality in sustainability and finance.

Science based targets blog intire

What are Science Based Targets and how can they strengthen your sustainability strategy?

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The CSRD provides guidelines on how to report, but what happens after? How can you use the collected data to set a strategy? How can you set ambitious goals? One framework that can help is to define Science Based Targets (SBTs). This blog explores the critical role of SBTs and their integration with the CSRD, highlighting the benefits they offer in driving corporate responsibility and ensuring a sustainable future.

Value Creation model

How to start with sustainability reporting: Value Creation Model

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The Corporate Sustainability Reporting Directive (CSRD) is impacting companies in a significant way. As reporting organizations are working to assess the impact of the Directive, we receive an increased number of questions on where to start the journey to become CSRD-compliant. CSRD requires large companies and certain public-interest entities to disclose information on their ESG impacts in their annual reports. 

double materiality

How to start with sustainability reporting: double materiality

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The Corporate Sustainability Reporting Directive (CSRD), is a widely known buzzword and new EU law that requires large companies and certain public-interest entities to disclose information on their ESG impacts in their annual financial reports. This new and demanding regulation drives companies in their sustainability reporting journey. A well-known starting point for (sustainability) reporting is the materiality assessment. The CSRD introduces a new dimension to this assessment: double materiality.

CSRD

In the news: CSRD in effect

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Over the last few weeks, it’s been hard to miss the buzz around the anticipated acceptance of the Corporate Sustainability Reporting Directive (CSRD). On November 10th, the European Parliament has approved the proposed directive (with 85% of the Parliament in favor!), which will become effective as of for the first group of corporations in the beginning of next year at the latest. With the acceptance of the Directive, the sustainability reporting standards have seen updates as well.

Directive on Corporate Sustainability Due Diligence (CSDD)

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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.

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