RSM Voice of Strategy & Sustainability | SEPTEMBER 2024
The Voice of RSM

RSM Voice of Strategy & Sustainability | SEPTEMBER 2024

Dear Reader,

With the pace of change in business and sustainability accelerating, staying informed is key to staying ahead. In this edition, we’ve curated a range of articles that provide fresh insights into the strategies and sustainability practices shaping the future. We hope these pieces help you navigate the challenges and seize the opportunities in today’s landscape:

  • Unlocking ESG Potential: Discover how aligning your ESG strategy with the CSRD can enhance resilience, innovation, and long-term financial performance.
  • Navigating DORA: Learn how the Digital Operational Resilience Act (DORA) is reshaping cybersecurity strategies for financial institutions across the EU.
  • ISSB vs. CSRD: Explore the key differences and overlaps between ISSB and CSRD frameworks to streamline your global sustainability reporting efforts.

Thank you for your support, and we hope to see you back in two weeks for the next edition of the Voice of International Trade & Tax.

Warm regards,

Mario van den Broek - RSM Netherlands Tax & Business Consulting Services



Beyond ESG Compliance: Unlocking the Full Potential of ESG Strategy

The Corporate Sustainability Reporting Directive (CSRD) has brought sustainability to the forefront of corporate priorities, making it no longer merely a regulatory requirement, but a strategic necessity. By aligning Environmental, Social, and Governance (ESG) initiatives with the CSRD’s framework, companies can meet regulatory demands, drive innovation, improve financial performance, and enhance resilience. This article explores how to integrate ESG more deeply into your strategy, ensuring that sustainability becomes a long-term asset for growth and competitive advantage.

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Ready for DORA? Everything you need to know

Financial institutions are increasingly vulnerable to cyber threats and ICT-related disruptions. Recognising this, the European Union introduced the Digital Operational Resilience Act (DORA), which aims to ensure that financial institutions can effectively withstand, respond to, and recover from these disruptions and become stronger afterwards. Drawing from our experience working with financial institutions, we understand the complexities involved in achieving DORA compliance. With 68% of large EU enterprises reporting at least one ICT security incident in 2022, and the average cost of a data breach reaching more than 3 million euro’s globally, the significance of DORA cannot be overstated.

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ISSB vs. CSRD: Strategies for Global ESG Reporting Compliance

Global sustainability reporting standards are becoming essential for companies globally as a result of increased environmental concerns and growing calls for ethical corporate governance. These standards enable companies to communicate their environmental, social, and governance (ESG) efforts transparently and accountably, meeting the expectations of investors, regulators, and stakeholders. At the forefront of this movement is the International Sustainability Standards Board (ISSB), a global initiative that is rapidly gaining traction. As jurisdictions representing over half of the world’s economic output adopt or transition toward the ISSB framework, it is evident that the momentum for standardized sustainability reporting is accelerating. With global consistency in ESG disclosures, businesses are increasingly empowered to align their sustainability goals with financial performance, ensuring long-term value creation in a more sustainable and accountable world.

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If you have any questions regarding these articles, or have an inquiry for our team of Tax and Consulting experts, please contact:

Mario van den Broek ([email protected] - +31 6 15 83 55 00)

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