The Briink Blog

The CSRD signifies a major change in how companies report their sustainability, social and governance efforts. At the core of the CSRD lies its focus on the concept of "double materiality": understanding what this means, and how it can impact the reporting and due diligence process, is crucial for a successful application of these new reporting requirements.

The ESG due diligence process has many moving parts. Whether you have an ESG investment strategy, or want to improve your supply chain ESG data management processes, this guide walks your through best practices to create a robust ESG due diligence process.

A well-structured ESG engagement program can make the difference between a good and a great sustainable investment strategy. But how do experienced ESG investors ensure that every engagement touch point brings value to both parties and doesn't quickly turn into a time sink? Hint: AI can help here, too.

Frameworks like the Theory of Change are increasingly emerging as a pathway for investors to translate their impact commitments into action. In this article, we dissect the transformative potential of the Theory of Change in the financial sector - and give one insight or two about how AI can help.

Private equity firms are under pressure from investors to become more sustainable. However, it can be challenging for Article 6 funds to understand the regulatory requirements for becoming Article 8 or 9 funds under the SFDR. In this post, we explore the challenges facing Article 6 funds, the requirements for Article 8 funds, and how Briink's SFDR solution can help fund managers transition to sustainable investments.

Increasingly LPs expect funds to integrate Principal Adverse Impacts into their decision making, demanding sustainability risks and impacts are a core part of the investment decision and monitoring process. In this article, we'll cover the basics of PAIs, as well as considerations and challenges investors should take into account when designing a PAI reporting strategy.

The EU Taxonomy is a complex regulation, and even seasoned financial market participants sometimes struggle with its cumbersome requirements. In this case study, we examine how different paths to eligibility analysis can considerably affect its strategic outcome, and how technology can streamline the whole reporting process - and mitigate investors’ uncertainty.

The DNSH principle ("do no significant harm") exists to ensure that investments promoting sustainability in one specific area do not generate negative impacts elsewhere. But the exact definition and application of the DNSH varies with different sustainable reporting regulations. Learn more about these differences!

Is your financial firm getting started with EU Taxonomy reporting for Article 8, 8+ and 9 funds? Here's all you need to know about before diving into it.

Most companies are still overwhelmed by the challenges that come with EU Taxonomy eligibility reporting. Five industry experts have shared tips and best practices to deal with them.

Banks reporting against the EU Taxonomy face a set of unique challenges, especially when collecting analyzing SME datas across their loan books. This guide sheds some light on the GAR and other Taxonomy KPIs for credit institutions.

COP27 is now over, but its impact on sustainable finance will be lasting. Today, we’re looking back at the progress that has been made and discuss some of the challenges that still lie ahead.

The scope and application of Minimum Safeguards reporting requirements is still the subject of intense debate in the sustainable finance space. Thankfully, the Platform on Sustainable Finance has recently released some important clarifications on this topic.

Alignment assessments can be complex, time-consuming and cost-intensive. Here's everything that you need to know before getting started.

Domain-specific generative AI has the potential to revolutionize business processes and user experiences in knowledge economies.

The global push for sustainability has created a complex and fragmented ESG landscape. Efforts in the EU and worldwide aim to align regulations for the interoperability of ESG regulations and standards, but complete standardization will take time. AI-powered data extraction can help bridge this gap.

Artificial Intelligence has the potential to revolutionize the world of ESG reporting. But with great powers come great responsibilities, and it's crucial to stay grounded in reality. In this post, we address some of the major concerns with the application of AI technology (in particular, LLMs) to use cases within the ESG reporting space.

SFDR Level 2 reporting is approaching its first wrap-up, and it's no surprise that SFDR reporting is far from easy. As someone who has spent the past two years working on SFDR reporting for clients at Briink, I've had the opportunity to learn about various SFDR reporting strategies in the market. In this article, I aim to share the lessons learned from those who have tackled SFDR reporting independently and the challenges they encountered along the way.

During our recent webinar we dived deep the main challenges investors face in regards to PAI reporting alongside Blandine Machabert, Head of Impact at RAISE Impact, and Danielle Cohen Henriquez, Managing Consultant for Sustainable Finance at South Pole, and Benjamin Howard-Cooper, Head of Sustainable Finance at Briink. Here are some key takeaways.

The rise of ChatGPT has placed a spotlight on the immense potential of NLP systems. But AI can also help companies mitigate the shortage of ESG and sustainability experts, and accelerate the adoption of sustainable business practices.

Regulations like the EU Taxonomy and increased interest in sustainable investments are not only a hassle for young companies: they should be seen as an opportunity for startups and SMEs to differentiate themselves in the market, get better funding, and position themselves for future growth and success.

Applications of artificial intelligence are radically disrupting multiple industries. But their potential to help accelerate the adoption of sustainable finance regulation is still untapped.

Transforming the whole economy to achieve our net-zero goal is the challenge of the century. But to mitigate the risks of greenwashing, it's important to make sustainable finance more transparent.

Sustainable finance reporting obligations are increasingly impacting the Mittelstand, creating severe challenges for companies that are not ready to adapt. AI can help fill the gaps and accelerate climate policy adoption.

In this post, we discuss the surprising role that NLP has to play in the sustainable finance.

The inclusion of gas and nuclear in the EU Taxonomy has sparked an intense public debate. But what is the EU Commission's rationale behind this choice? And does it really make the Taxonomy less "green"?

2023 will mark the entry into force of SFDR level 2. In this post, we discuss how investors can avoid being taken by surprise by the new obligations that it will create.

As part of the EU Green Deal, the EU is releasing a copious amount of new sustainable finance regulations. Undoubtedly, the SFDR and the EU Taxonomy lie at the cornerstone of this effort. But how are they related - if at all?

The European Commission has set rules around the usage of proxy data for mandatory sustainable finance disclosures. What should investors be aware of?

The European Commission has finally released a draft update to the Taxonomy for Sustainable Activities, which includes a new Environmental Delegated Act with technical screening criteria for the remaining four environmental objectives, as well as amendments to the existing regulation. Here's everything you need to know about the new Taxo4.

CSRD reporting deadlines are getting closer for almost 55.000 European firms. But what is exactly the CSRD, and what role does it play in the EU’s strategy to become a leading force in the transition to a more sustainable future?

The first EU Taxonomy reports are finally public. In this piece, we examine 11 reports from leading European corporations and discuss emerging trends and best practices.

A must-read for those experiencing difficulties with the new SFDR reporting requirements and struggling to meet LP demand for ESG-focused funds.