Blogs

A comprehensive guide to ESG reporting requirements

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…

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…

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…

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…

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…