The ESG Exchange

The pace of change in the?regulatory environment presents both a challenge and an opportunity for boards to navigate compliance effectively while leveraging regulation as a catalyst for long-term value creation, argues Chapter Zero Fellow David Carlin in this first of a two-part insights series on sustainability regulation for the #financial sector and beyond. Explore David’s views on the 5 big reporting themes of 2025 and what they mean for the #boardroom conversation on #climate at Chapter Zero’s Knowledge Hub: https://lnkd.in/eMgdyrvS One important focus area is the #EUOmnibus, which has attracted much debate. The table below is a useful reference guide of the?key proposed changes, currently under consideration. Looking for further #regulatory and #policy information??We’ll be releasing our full quarterly policy briefing for NEDs and a deep dive into the Seventh Carbon Budget later this month.?

Open call for Transition Planning Playbook focus group in April ?? Chapter Zero has been engaging with The ESG Exchange, part of The Good Governance Academy , in the development of an interactive Transition Planning Playbook.? The playbook is a roles-based resource that brings together IFRS and TPT materials, with resources from Chapter Zero’s Transition Planning Toolkit, to allow non-executive directors (NEDs), executives and their teams to build capacity around #TransitionPlanning in an interactive environment – enabling roles from across the organisation to develop their understanding and confidence together.? To ensure the resource is valuable, we are running a one-hour virtual focus group with NEDs, executives (particularly those heading up transition planning within their organisations) and their teams to provide early access to the playbook and gather feedback.? If you are interested in joining the session in April, please complete this short form: https://lnkd.in/eDKVVkaX?

Have we closed the book on the green shift? Have investors lost faith in the profitability of sustainable solutions, and is net zero even achievable? These days, board directors must navigate in more unpredictable waters than ever before! So, don't hesitate to join the Good Governance Academy free webinar with FutureBoards on Monday March 17 to learn more about current global trends in the world of boards! Please find registration link in comment below. #CorporateGovernance #BoardDirector #sustainablity #ESG #Mindshift #leadership Carolynn Chalmers Marc Morley Ingebj?rg Nueva Finnebr?ten Ellen Skarsgard

?????????????? ????????????’?? ???????????? ?????????????? ???????????????????????????? ?????????????????? Sustainability disclosures are increasingly recognised as a cornerstone of good governance and transparent business practices. For #Africa, embracing and implementing global sustainability standards is vital as we align ourselves with international frameworks. This week, the PAN AFRICAN FEDERATION OF ACCOUNTANTS Sustainability Centre of Excellence, in collaboration with #FSDAfrica, hosted the inaugural meeting and workshop for sustainability reporting champions in Nairobi, Kenya. As we concluded the workshop today, we had the opportunity to reflect with attendees on the progress made so far. The participating countries were at varying stages of adopting and implementing the IFRS Sustainability Disclosure Standards (IFRS S1 and S2). This workshop provided a platform for country champions to: ?? Pause and reflect?on progress made, evaluating country-specific data and learning from the actions of others. ?? Refine action plans?using insights shared by experts, or, where plans are not yet in place, lay the groundwork for effective implementation of IFRS SDS S1 and S2. ?? Upskill and empower?themselves with the knowledge and tools needed to lead sustainability reporting initiatives in their respective countries. ??Watch the full video and learn more about how sustainability reporting is transforming Africa and driving sustainable growth. -- #MakingFinanceWork #SustainableDevelopment #IFRS #SustainabilityReporting #CapitalMarkets -- Moenga Elvis, okechukwu ahuchaogu, Patricia M Hantumba, Witness Gowelle, CPA, Darrel Scott, Carolynn Chalmers, Owen Mavengere, International Sustainability Standards Board (ISSB), IFRS Foundation, Donald Mangenje. -- Evans Osano, DBA, Jemima Gathumi, Mary M. Njuguna, Cecilia Bjerborn Murai, Victor Nkiiri, Vimal Parmar, CFA, MBA, Adebayo Araoye, Sandy O. Okoth, Brian O. Yalla, CFA, CAIA, CIPM, MCSI, CIFA, Amos Mugi, FRM, Grace Pascal Mdemu, Joy V. Kendi, Lilian Bwire, Evelyne Matibe.

Accountants and finance professionals can now benefit from a new practical resource to strengthen governance and control activities, enhancing the quality of sustainability information and disclosures. #GlobalGlobal Accounting Alliance, #IFACIFAC, Lee White, Stathis Gould, María Mendiluce, Karen McWilliams FCA, Richard Spencer, Dr Martin Farrar Ph.D. Ken Witt Rosemary McGuire Taryn Abate Chris Joy Toby Roxburgh Cecilia May Fiona Donnelly CA Sarah Wilkin CA Gillian Waldbauer Yoshinori Minemura Nomsa Avuyile Nkomo John Purcell Deirdre Moran

I am not an #ESGreporting expert. I have never been. Largely because its a function that has traditionally sat in #compliance or #marketing - neither of which is my area. Today, after the session at the ESG Africa Conference focused on #IFRS s1 and s2, I can however tell you a few things (in my layman's understanding) about the shift to #ISSB alignment: 1) It’s looking inevitable. I make this claim based on the truly integrated and collaborative way in which the standards have been designed and how they're being refined and implemented. Its increasingly looking like those markets that don't get on board will really be the exception to the rule. 2) Africa is leading. As of 1 October, SA's CIPC becomes the first to roll out full technical implementation of the ISSB digital taxonomy. Voluntary reporting (which we all know is a precursor to mandatory reporting) as of 2025. No emerging market lag here! 3) It's increasingly going to be outside the realm of the #sustainability (and, let’s be honest, marketing) professionals that have traditionally been tasked with sustainability-related reporting. If you're an accountant, you best be getting ready! 4) There are tools out there to support the shift. I'd propose taking a look at The ESG Exchange playbook as a starting point. I remain a non-expert in this field, and that's unlikely to change. But even I can see that this is what the future of #disclosure looks like. As such, I'd argue that its worth it for companies to invest in their capacity to adopt a proactive approach to integrating this framework into core operations - and to do so sooner rather than later. Clémence McNulty Ndidi, Dr Nnoli-Edozien Loshni Naidoo Lee Swan

? Double materiality reflections ? Over the past couple of years I have been involved in numerous double materiality assessments, driven by the CSRD that is now into effect. The implementation of this process has of course shown many challenges and issues. Interpretation and professional judgment have become a pivotal element in getting to the results. ? It has made me think of some of the critical issues in the assessments that make things unclear, that makes the assessments unnecessarily complicated and that result in illogical results after a robust process. So, in seven pieces I will address these in an attempt to shed further light and fuel some further discussion too. All reflections are my own professional ones and do not represent in any regard the views of the organisations that I am engaged with. I hope you enjoy reading and add your insights. ? This is what I will address in the seven pieces that I can think of at this very moment – more may come once I have started writing: 1.??????The confusion on matters, topics and IROs 2.??????Shortcomings in the standards’ terminology 3.??????The material matters that are deemed non-material 4.??????The matters that really matter in the double materiality assessment 5.??????Simplifying the double materiality assessment process 6.??????Gross versus net impacts and risks 7.??????The future of quantification to gain better insights ? Here is the first piece of my double materiality reflections – on the confusion on matters, topics and IROs