Insights

Discover four essential steps for CSRD compliance, from governance to resource allocation, ensuring your sustainability reporting meets regulatory standards.

The European Union Corporate Sustainability Reporting Directive (“CSRD”) requires organisations in scope to conduct a double materiality assessment to identify material topics across Environmental, Social and Governance (ESG) areas. Read our latest publication to find out more.

The European Sustainability Reporting Standards (ESRS) apply to all companies within the scope of Corporate Sustainability Reporting Directive.

Green House Gas (GHG) emissions are classified into categories of Scope 1, Scope 2 or Scope 3. This is a way of grouping emissions between those created by the company and those created by its wider value chain.

he Corporate Sustainability Reporting Directive (CSRD) will replace the NFRD and requires entities in scope to include non-financial reporting disclosures across Environmental, Social and Governance topics within their annual management report covering both financial impacts and impacts on people and the environment.

We speak to Lisa Cashin, Communications and Engagement Manager at Diageo, to learn about the progress the company has made on their 10-year ESG action plan, the sustainability trends they are seeing in their industry and what excites them about the future.

Climate change is considered the biggest global challenge of our generation. Some of the biggest hazards for human health are directly associated with climate change.

Grant Thornton has constructed a Physical Risk Quantification Framework in its effort to support financial institutions in identifying and measuring their Climate & Environmental (C&E) Risks. In this publication, we present our methodology, implementation, and key benefits of the framework.

Following stakeholder consultation, the Central Bank of Ireland (CBI) has published ‘Guidance for (Re)Insurance Undertakings on Climate Change Risk’. The following are the key areas outlined for re(insurers) to integrate climate change risk: Appropriate Governance, Materiality Assessment, Scenario Analysis, Strategy & Business Model, Risk Appetite & Risk Management and Reporting.

The Corporate Sustainability Reporting Directive (“CSRD”) introduces detailed reporting requirements on companies’ impact on the environment, human rights and social standards.

The Central Bank of Ireland (CBI) has agreed a fast-track filing deadline of 1 December 2022 for Irish authorised UCITS and AIFs filing pre-contractual disclosure templates under A8 and A9 of the Sustainable Finance Disclosures Regulation (SFDR) which must be published by 1 January 2023.

In line with the EU’s ‘Financing Sustainable Growth’ Action Plan 2018, the European Commission adopted a number of delegated acts which will impact (re)insurance undertakings and insurance distributors. These changes will apply from 2 August 2022.