Blogs

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,…

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…

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…

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…

CSRD vs. ESRS: Breaking down the key differences

Sustainability reporting is evolving. Here’s what consultants need to know. Companies operating in the European Union (EU) or doing business with EU entities are facing…

How to conduct a CSRD gap assessment: Understanding the key steps and challenges

With modern customers, investors, and other business stakeholders increasingly paying attention to companies’ sustainability practices, the Corporate Sustainability Reporting Directive (CSRD) has become a welcome…

ESG consulting simplified: Top challenges and how to overcome them

Environmental, social, and governance (ESG) has rapidly become an important investment and risk management philosophy, influencing corporate governance at major businesses worldwide. ESG strategy includes…

How AI is improving ESG compliance and reporting: Use cases and benefits

Modern sustainability teams have to comply with evolving environmental, social, and governance (ESG) standards and requirements. This, coupled with ESG compliance and reporting inefficiencies like…

Navigating the CSRD timeline: Key deadlines to know

The Corporate Sustainability Reporting Directive (CSRD) is reshaping how companies disclose sustainability information, requiring more transparency and accountability in environmental, social, and governance (ESG) matters….

CSRD thresholds explained: Key criteria for compliance

The Corporate Sustainability Reporting Directive (CSRD) is reshaping sustainability disclosure requirements across the European Union. For consultants advising clients on regulatory compliance, understanding CSRD’s thresholds…