CSR Archives - Positivéco

New Due Diligence Directive or CSDD: what impact for small, medium-sized and large companies?

Positivéco — Thu, 11 Apr 2024 11:30:57 +0000

The CSDD directive aims to combat human rights violations and environmental damage caused by companies. On 15th March 2024, member states approved the final version of the Due Diligence Directive. The final version of the European Due Diligence Directive, largely inspired by the French text, has [...]

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CSR best practices: corporate governance and executive compensation in listed companies

Positivéco — Wed, 10 May 2023 06:00:00 +0000

Each year, the French financial markets authority (AMF) examines the information published by listed companies on their corporate governance and on the compensation of their executives. A large part of the report published in December 2022 by the institution is devoted to the consideration of corporate social responsibility (CSR) by [...]

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Can COP15 on biodiversity result in a global framework as ambitious as the Paris Agreement for the climate?

Positivéco — Thu, 20 Oct 2022 13:02:56 +0000

This Conference of the Parties is the governing body of the Convention on Biological Diversity, the first international treaty that takes into account all aspects of biological diversity. COP 15 is particularly important in view of the current and accelerating erosion of biodiversity. Only "far-reaching economic, social, [...]

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Sustainability norms and standards: ready to meet the requirements of the new international accounting standards IFRS S1 and S2?

Positivéco — Wed, 12 Oct 2022 00:17:21 +0000

These two new standards define how a company discloses information about sustainability-related factors that may enhance or detract from a company's ability to create value. This exercise requires identifying the main internal and external risks, testing the sensitivity to different scenarios, and reporting on them periodically. In 2022, [...]

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