Beyond Net Zero

The EU’s Corporate Sustainability Reporting Directive (CSRD) and Corporate Sustainability Due Diligence Directive (CS3D) are reshaping how companies disclose and manage ESG risks in Europe. This article explains what both directives require, how they interact with laws like Germany’s Supply Chain Act and France’s Duty of Vigilance, and where leaders can turn compliance into a strategic advantage.

CFOs now face a tougher sustainability linked loan market, where weak KPIs, soft SPTs, and symbolic pricing ratchets invite regulatory and reputational risk. This article explains how lenders in 2025 assess KPI materiality, target ambition, and step up or step down mechanics, and sets out a focused agenda for finance leaders who want SLLs to support real transition strategy rather than greenwashing.

Supplier risk scoring is moving from colourful heat maps to a hard edged control on capital, resilience and regulatory exposure. This article explains how leading companies link supplier scores to pricing, payment terms, KPIs and CS3D style due diligence, drawing on examples from Walmart and Philips, and outlines practical steps to operationalize risk scoring in procurement.

The EU’s 2025 CSRD Omnibus simplification narrows scope, resets timelines, and trims datapoints, yet it raises the bar for evidence on double materiality and assurance. This post explains what changes for multinational groups, how to rebuild scoping and timing plans, and what good documentation looks like, with public examples and sources. Use the two-year window to standardize data, controls, and audit trails, with EU, US, and California context.

Federal lending didn’t disappear in 2025—it evolved. Title 17 still backs innovation and supply chains, while the revised Section 1706 emphasizes capacity and reliability. Liquidity now comes from transferable tax credits and verified sustainability-linked loans. This article outlines where projects fit, with real examples and steps to keep industrial decarbonization financing on track.

U.S. enforcement under UFLPA and investor scrutiny are reshaping human rights due diligence. This guide explains how to build screening that withstands CBP review, design fast escalation processes, and implement worker-centered remediation aligned with OECD and UNGP frameworks. It includes practical templates, public examples, and actionable steps.

ISSB S1 and S2 are moving from policy to practice for 2025 US filers. This article breaks down control design, evidence trails, and assurance sequencing that withstand investor review and external testing. Learn how to map S2 requirements to COSO, prepare for ISSA 5000, and connect Scope 3 supplier inputs to verifiable records. Includes public examples and links to SEC, IFRS, CARB, and company reports that show credible assurance paths for teams.

The UK has ended work on a domestic green taxonomy, shifting attention to transition plans, UK SRS reporting, and the FCA’s SDR regime. This article explains how boards should link strategy, capital, and financing to credible delivery, manage anti-greenwashing risk under FG24/3, and respond to investor expectations, with practical steps to improve disclosure quality.

Procurement leaders are converting CSDDD into daily controls. This article explains how to tier supplier risk, embed model clauses, and run onboarding tests that stand up to audits. It summarizes what EU buyers will request from US exporters, why Article 22 matters for supplier climate plans, and which evidence to keep for supervisors