On the Road to Net Zero Certified B Corporation

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We regularly share our latest thinking on emerging topics and ideas in the worlds of business, society and the environment, along with our weekly sustainability digest, Friday 5.

Sustainability reporting just got real

8 November, 2024

A question we often get asked about the new reporting regulations that many clients are grappling with is “how is this going to be enforced?”. Well, the European Securities and Markets Authority (ESMA), the EU’s financial watchdog, has laid out its priorities, putting the Corporate Sustainability Reporting Directive (CSRD) front and centre. This year’s focus is on a robust implementation of the directive, with a strong emphasis on EFRAG’s double materiality approach – radical transparency isn’t just encouraged, it’s required. Double materiality means companies must assess both financial and broader social and environmental impacts, making their sustainability disclosures comprehensive and accountable. 

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