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…
