iason’s Post

Day 7 – NFRD The Non-Financial Reporting Directive (NFRD) was the EU’s first step in requiring large companies to disclose environmental, social, and governance (ESG) information. It laid the groundwork for today’s CSRD meaning more transparency, more accountability, and more action. If you want to stay ahead of the curve and actually know how to report ESG like a pro — start with the right training. 📚 Learn it at ESG Academy – link in bio. https://lnkd.in/ehP5SK2s #NFRD #ESGAcademy #GreenDealCompliance #CSRD #SustainabilityReporting #ESGTraining #GreenBusiness #Transparency #CorporateReporting

Regulatory change is accelerating – and non-compliance can be costly. Whether it’s contract disputes or evolving ESG rules, New Zealand businesses must stay ahead of the curve. Learn more in the new BDO Risk Landscape Report: https://lnkd.in/gjH-dkKV

Overwhelmed by ESG frameworks, scorecards, or compliance questions? You’re not alone. Many African businesses are held back by the myth that ESG (Environmental, Social, and Governance) needs to be complex or driven by global compliance systems. But here’s the truth: ESG is not about bureaucracy or perfection—it’s about value creation and risk mitigation.

Day 7 – NFRD The Non-Financial Reporting Directive (NFRD) was the EU’s first step in requiring large companies to disclose environmental, social, and governance (ESG) information. It laid the groundwork for today’s CSRD. If you want to stay ahead of the curve and actually know how to report ESG like a pro — start with the right training. 📚 Learn it at ESG Academy – link in bio: https://lnkd.in/ehP5SK2s #NFRD #ESGAcademy #GreenDealCompliance #CSRD #SustainabilityReporting #ESGTraining #GreenBusiness #Transparency #CorporateReporting

Day 7 – NFRD The Non-Financial Reporting Directive (NFRD) was the EU’s first step in requiring large companies to disclose environmental, social, and governance (ESG) information. It laid the groundwork for today’s CSRD. If you want to stay ahead of the curve and actually know how to report ESG like a pro — start with the right training. 📚 Learn it at ESG Academy – link in bio: https://lnkd.in/ehP5SK2s #NFRD #ESGAcademy #GreenDealCompliance #CSRD #SustainabilityReporting #ESGTraining #GreenBusiness #Transparency #CorporateReporting

🌍 𝗡𝗲𝘁 𝗭𝗲𝗿𝗼 𝗠𝗲𝗲𝘁𝘀 𝗟𝗲𝗴𝗮𝗹 𝗦𝗰𝗿𝘂𝘁𝗶𝗻𝘆 Big news from the U.S.: 23 State Attorneys General have challenged the Science Based Targets initiative (SBTi) over its new Financial Institutions Net-Zero (FINZ) Standard. At issue? Requirements for banks and insurers to: ⚡ Publish fossil fuel transparency policies ⚡ End financing for fossil fuel expansion by 2030 ⚡ Align portfolios with net zero by 2050 The AGs argue that collective action like this could breach antitrust and consumer protection laws—and warn of greenwashing risks if targets lack transparency. 💡 For ESG leaders in Europe, the takeaway is clear: • Net-zero targets must be credible, transparent, and legally robust • Stakeholder trust depends on clear, data-backed communication • Compliance isn’t just a box to tick—it’s core to climate leadership At Sphera, we help organisations navigate exactly this intersection: sustainability, risk, and compliance. With regulations like CSRD and ESRS tightening in Europe, it’s never been more critical to ensure climate strategies are both ambitious and defensible. ✅ Ambition + Compliance = Lasting Impact. #ESG #NetZero #SBTi #Compliance #SustainableFinance #ClimateAction #Governance

Which ESG Standard is right for your organization? Here is your quick guide by Purpose & Audience; ✔Reporting to investors - Sustainable Accounting Standards Board (SASB), Task Force on Climate-related Financial Disclosures (TCFD), International Sustainability Standards Board (ISSB). ✔Engaging public stakeholders - Global Reporting Initiative (GRI). Materiality Focus ✔Financial materiality - SASB, TCFD, ISSB. ✔Impact on society/environment - GRI, Carbon Disclosure Project (CDP). ✔Both (double materiality) - European Sustainability Reporting Standards (ESRS), GRI + SASB combo. Industry Specificity ✔Need sector-specific metrics? - SASB covers 77 industries. You can use more than one framework — e.g., GRI for public reports, SASB for investor disclosures, and TCFD for climate risk. With the right data systems, multi-framework reporting is manageable. Which framework(s) is your organization using — and why? Share your approach. Let’s Engage. #ESG #Reporting Standards #Sustainability #GRI #SASB #TCFD #ISSB #CDP #ESRS

Unlocking ESRS Compliance: Introducing the Comprehensive ESRS Compliance Register - 2025 Aligned with ESRS 1 (General Requirements), ESRS 2 (General Disclosures), and Topical ESRS Standards (Environmental, Social, & Governance) As the European Union ushers in a new era of mandatory sustainability reporting under the CSRD, we are proud to introduce the ESRS Compliance Register - 2025, a robust, future-focused tool designed to help organizations align with the most comprehensive ESG disclosure standards globally. Developed as part of our broader sustainability and regulatory readiness efforts, this register supports consistent, auditable, and materiality-driven reporting in line with the European Sustainability Reporting Standards (ESRS). Key Highlights of the ESRS Compliance Register - 2025: * Comprehensive Coverage: Addresses all mandatory ESRS disclosure requirements under the Corporate Sustainability Reporting Directive (CSRD). * Double Materiality & Value Chain Focus: Fully aligned with principles of double materiality, full value chain impacts, and assurance-readiness. * Structured ESG Data Management: Facilitates systematic ESG data collection, defined process ownership, and future-ready reporting workflows. * Compliance Mapping: Each disclosure requirement is mapped to recommended actions, responsible owners, data sources, and supporting evidence. * Assurance-Ready: Built to support both limited and reasonable assurance aligned with ESRS expectations. * End-to-End Value Chain Integration: Includes upstream and downstream disclosures, critical for Scope 3 emissions, biodiversity, and human rights risks. * Global Interoperability: Cross-referenced with leading global frameworks including GRI, ISSB (IFRS S1/S2), SASB, BRSR (India), TCFD, TNFD, SBTi, and the EU Taxonomy. * Traceability & Auditability: Enables verifiable ESG data with full audit trails, empowering CSOs, DSOs, and assurance providers with reliable reporting tools. Let’s drive accountable, transparent, and future-proof ESG disclosure across sectors. #ESRS #CSRD #SustainabilityReporting #DoubleMateriality #EUCompliance #ESG #EFRAG #GRI #ISSB #BRSR #TCFD #SBTi #ESGCompliance #SustainabilityLeadership #ResponsibleBusiness #ReasonableAssurance #TNFD #ESGLeadership #ESGReporting #SustainableFinance #CorporateGovernance #GreenDisclosure #SustainabilityData #ValueChainTransparency #ESGStrategy #ClimateDisclosure #AuditReadiness #EURegulation #NonFinancialReporting

5 Global ESG Regulators You Should Know Who’s driving ESG standards worldwide? Here are five authorities shaping the future: 🌐 ISSB – International sustainability disclosure baseline 🇪🇺 EFRAG – Europe’s ESG technical rulemaker (CSRD) 🇺🇸 SEC – US climate and ESG risk proposals 🇦🇺 AASB/AUASB – Australia’s ESG disclosure & assurance 🇨🇳 China’s MOF/CSRC – Green finance guidance with growing reach If your strategy doesn’t consider these, it’s not future-ready. #GlobalESG #RegulatoryLandscape #ISSB #EFRAG #AASB #ESGGovernance

Following the success of our recent overarching webcast on August 1st, 2025, we are pleased to invite you to our upcoming series of Deep Dive webcasts. These sessions are designed to explore the newly published ESRS Exposure Drafts in detail. In each Deep Dive webcast, we will focus on a specific set of ESRS Exposure Drafts. We will cover the cross-cutting, environmental, and social & governance ESRS, providing you with an in-depth analysis of the changes and discussing their implications for your company. What you can expect: Analysis of ESRS Exposure Drafts: We'll provide detailed insights into the Exposure Drafts and discuss the planned changes to the ESRS data points. Implications for Companies: We'll discover the practical implications these changes might have on your ESG reporting Future Outlook: We'll outline the schedule and expected milestones for the ESRS revision, helping you prepare for what's ahead. https://lnkd.in/eSy_YiSh