In the ever-evolving landscape of environmental, social, and governance (ESG) criteria, the environmental – E – considerations often take centre stage, leaving the social – S – element overshadowed. Yet, the 'S' in ESG holds unique and vital importance.
Environmental, social and governance (ESG) issues are a continuously increasing challenge for management, executive boards and supervisory boards. In addition to legal risks and potential fines, the company's reputation is at stake. To manage these risks, businesses must consider ESG as more than just a reporting issue.
The EU Corporate Sustainability Reporting Directive (CS3D) is set to come into effect for the first set of in-scope companies in 2027. These in-scope companies should begin their preparations in 2025 given the significant operational and governance changes required by the CS3D.
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