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…
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)…
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…
