Value Creation model

How to start with sustainability reporting: Value Creation Model

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. 

Executive Education Program: ‘ESG Audit Ready’

Sustainability reporting, a must for many organisations and soon, even an obligation in Europe. To understand sustainability standards is one thing, but to prepare for a limited or reasonable assurance audit is another. The effort of preparing for such audits will be much more productive and less exhaustive for your organization when you understand the minimum requirements an auditor has in order to issue an audit opinion on a sustainability report. 

double materiality

How to start with sustainability reporting: double materiality

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.

Leen Paape, Wesley Schulte, Laura Wevers

Interview: Leen Paape, professor Corporate Governance

Leen Paape is a professor of Corporate Governance at the Nyenrode Business School. He is a renowned expert in corporate governance and has written several books and articles on the subject, as well as lecturing extensively around the world. He has won numerous awards for his research and teaching, and is a sought-after speaker on the topic. In this interview, we will discuss his views on the current state of corporate governance and reporting, his research, and his outlook on the future of the field.

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.

position green

Sustainability management with Position Green Position Green’s ESG management software makes it easy to collect, manage, and report all of your sustainability data, execute your strategy, and improve ESG performance. … read more