I et indlæg i Harvard Law School Forum on Corporate Governance præsenterer tre bæredygtighedseksperter en liste over, hvad de på det seneste har hørt fra Chief Sustainability Officers (CSO’er).
Her et udpluk fra to af listens punkter:
- Trade-off Between Compliance and Innovation: Two groups of CSOs with differing opinions on the Corporate Sustainability Reporting Directive (CSRD) and its reporting requirements have been observed. One group views the requirements introduced by the CSRD as an opportunity and a solution for alignment on non-financial/ESG data. The other group bemoans the resource strain that CSRD reporting puts on their teams, as well as the opportunity cost that is spent on reporting instead of innovating.
- Increasing Antagonism from Some NGOs: While CSOs acknowledge the role of NGOs, some have faced overwhelming demands from them in recent years, costing their companies significant time and money without much progress. Nonetheless, CSOs recognize that tracking all engagements, including with NGOs, is becoming a critical best practice (…).
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