ESG (Environmental, Social, and Governance) reporting is no longer a voluntary movement. Most companies over a certain size now have mandatory ESG disclosure requirements, wherever they’re located. For consultants, compliance teams, and sustainability advisors, this shift means getting serious about which rules apply, what data to track, and how to guide clients through the reporting […]
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ESG data: A comprehensive guide to streamline ESG research and assessments
Over the past few years, environmental, social, and governance (ESG) data has moved from being a niche topic to a core consideration in the business and investment world. A recent 2024 survey by Deloitte and The Fletcher School at Tufts University found that 83% of investors now include sustainability information in core investment decisions. This […]
Your go-to reporting checklist for supporting clients with regulatory compliance
Environmental, social, and governance (ESG) compliance is becoming a critical priority for businesses worldwide. With increasing regulatory scrutiny, investor expectations, and stakeholder demands, companies are under pressure from all angles to make sure their ESG reporting meets stringent requirements and high expectations. However, navigating multiple reporting frameworks, making sure your data is complete and accurate, […]
ESG due diligence: How consultants can help clients assess compliance
Companies today face mounting pressure to align with global sustainability goals, meet investor expectations, and comply with evolving regulatory requirements. The stakes are high—falling short on compliance can lead to financial penalties, reputational damage, and missed investment opportunities. With frameworks like the E.U.’s Corporate Sustainability Reporting Directive (CSRD) tightening disclosure requirements and investors demanding greater […]
How to conduct an ESG gap analysis: the key components and steps
Companies are facing increasing pressure from regulators, investors, and stakeholders to improve their environmental, social, and governance (ESG) management and close the ‘gaps’ in their performance. ESG disclosures are a critical part of business strategy and regulatory compliance, and organizations that fail to meet evolving ESG standards risk reputational damage, financial penalties, and loss of […]
Navigating IFRS S2: How ESG consultants can help businesses adapt
As climate disclosure standards evolve, the International Sustainability Standards Board (ISSB) is leading the shift toward more structured reporting. ISSB’s International Financial Reporting Standards (IFRS) S2 Climate-related Disclosures establishes clear requirements for identifying, assessing, and reporting climate-related risks and opportunities—ensuring greater transparency for investors and stakeholders. The primary goal of IFRS S2 is to provide […]
What is IFRS S1? Understanding its role in ESG reporting
The International Sustainability Standards Board (ISSB), established by the International Financial Reporting Standards (IFRS) Foundation, plays a crucial role in developing global baselines for environmental, social, and governance (ESG) reporting. One of its key disclosure frameworks, IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information, sets a structured, transparent standard for entities to report […]
Double Materiality in CSRD: Why It Matters and How to Conduct an Assessment
Understanding double materiality under CSRD The Corporate Sustainability Reporting Directive (CSRD) is reshaping how businesses disclose their environmental, social, and governance (ESG) impacts. As sustainability reporting shifts from voluntary commitments to regulatory requirements, companies must assess their sustainability efforts from all angles. At the core of CSRD lies double materiality—a principle that requires companies to […]
Navigating the future of CSRD: What businesses need to know
By Laura Zizzo, Founder & Chief Strategy Officer at Manifest Climate The world of sustainability reporting never stays still. Just when businesses were starting to wrap their heads around the Corporate Sustainability Reporting Directive (CSRD), the European Union introduced an omnibus bill that could change its scope and slow down implementation. But despite the uncertainty, […]
CSRD and ISSB interoperability: A unified approach to transparency and sustainability
In May 2024, the IFRS Foundation and the European Financial Reporting Advisory Group (EFRAG) published interoperability guidance for the European Sustainability Reporting Standards (ESRS) under the Corporate Sustainability Reporting Directive (CSRD) and the International Sustainability Standards Board (ISSB) standards. This guidance is designed to help organizations reporting under both frameworks streamline their disclosure processes and […]