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Sustainability trends 2023

Carlos Sanchez

Figure 1: Emerging Regulations and Standards on Sustainability and Climate Disclosure and organizations involved (Source Deloitte ). Besides, mandatory sustainability reporting is also progressing rapidly at the country level. Examples are the Swiss art 964 and the German supply chain act. Thank you GRI! Source VBA.

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More Focus, More Impact 

Chris Hall

Financial institutions were recently granted a temporary stay of execution on compliance with the EU Corporate Sustainability Due Diligence Directive. Under the exemption, they will initially only need to check for any human rights and environmental harms in their clients’ own operations, rather than across entire supply chains.