Blogs

CSRD vs CSDDD: Key Differences in Scope, Requirements, and Timeline

What Are CSRD and CSDDD? CSRD and CSDDD are two EU sustainability directives with fundamentally different purposes. The Corporate Sustainability Reporting Directive (CSRD) tells companies what to disclose about their sustainability impacts. The Corporate Sustainability Due Diligence Directive (CSDDD) tells…

Transition Risk vs Physical Risk: Key Differences Explained

Climate change creates two distinct categories of financial risk that every organization with physical assets or carbon-exposed operations needs to understand. The Task Force on Climate-related Financial Disclosures (TCFD) established the canonical framework for categorizing these risks, and every major…

CSDDD vs EUDR: Scope, Requirements, and Compliance Compared

The EU has two directives targeting supply chain sustainability, and they work in fundamentally different ways. CSDDD vs EUDR is a comparison every sustainability and compliance team operating in Europe needs to understand. One triggers based on company size. The…

CDP Scoring Methodology 2025: How Scores Are Calculated

CDP scores more than 24,800 companies every year on their environmental transparency and action. That score, a letter grade from D- to A, shapes how investors evaluate your climate commitments, whether you qualify for supply chain contracts, and where you…

AASB S2: Australia’s Mandatory Climate Disclosure Standard

Starting in January 2025, more than 10,000 Australian companies began a phased transition into mandatory climate-related financial disclosure under AASB S2. Unlike voluntary frameworks that preceded it, AASB S2 carries civil penalties of up to AU$15 million, mandates specific climate…

UK Sustainability Reporting Standards: What UK SRS S1 and S2 Require

UK-listed companies will need to report climate-related risks under a new mandatory framework starting January 2027. The UK Sustainability Reporting Standards (UK SRS) represent the UK government’s endorsed version of the global ISSB standards, with nine targeted amendments to fit…

CSRD Omnibus Simplification: What Changed and Who Must Still Report

The CSRD Omnibus package is the largest overhaul of EU sustainability reporting since the Corporate Sustainability Reporting Directive was adopted in 2022. Roughly 40,000 companies that were preparing for mandatory disclosure found out they no longer need to report. Timelines…

CDP A List Criteria: What It Takes to Reach the Top Score

What Is the CDP A List? CDP runs the world’s largest environmental disclosure system. Every year, more than 24,000 companies submit the CDP climate change questionnaire, covering climate change, water security, and forests. CDP scores each response on a scale…

BRSR Reporting: A Complete Guide to India’s ESG Framework

BRSR (Business Responsibility and Sustainability Reporting) is India’s mandatory ESG disclosure framework for listed companies. Introduced by SEBI in 2021, it replaced the older Business Responsibility Report and brought structured, principle-based sustainability reporting to the top 1,000 companies on Indian…