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Why European Energy Coordination Is a Strategic ESG Imperative
European energy coordination refers to the alignment of national energy policies, infrastructure planning, grid expansion and climate targets across EU Member States. At first glance, this may sound like a technical policy matter. However, for ESG professionals, European energy coordination is now a financial and governance priority. Under the CSRD and ESRS E1, companies must […]
What double materiality means in a U.S. context
USA double materiality is no longer just a European regulatory concept. It has entered strategic discussions across U.S. boardrooms, particularly among multinational issuers, cross-listed firms, and companies with global supply chains. Although U.S. regulation remains grounded in financial materiality, global standards, investor pressure, and supply chain requirements increasingly push companies toward a broader lens. As […]
SB-253 Applicability in Complex Scenarios
California’s SB-253, the Climate Corporate Data Accountability Act, establishes mandatory greenhouse gas disclosure for large companies doing business in California with more than $1 billion in annual revenue. The full statutory text of SB-253 is available through the California Legislative Information portal. The law grants implementation authority to the California Air Resources Board (CARB), which […]
Is Your ESG Strategy 4°C-Ready?
ESG strategy in a 4°C Europe is no longer a theoretical discussion. Senior EU scientific advisers are urging policymakers to prepare for a continent that could warm by four degrees Celsius by the end of the century. Current projections suggest global warming may reach between 2.8°C and 3.3°C. For Europe, this translates into approximately 4°C […]
Textile Destruction Is Illegal in the EU. Are ESG Professionals Ready?
The European Union has formally adopted new rules under the Ecodesign for Sustainable Products Regulation (ESPR) that prohibit the destruction of unsold textiles and footwear. Under the regulation: From July 2026, large companies may no longer destroy unsold clothing and footwear. From 2027, companies must publicly disclose volumes of discarded products. Medium-sized enterprises will follow […]
Why Nature Risk Is Reshaping Corporate Sustainability in the USA
Nature-related financial risk is no longer just an environmental concern. It now directly affects corporate sustainability strategy, capital allocation, and long-term business resilience. Across the United States, biodiversity loss and water stress increasingly influence how investors evaluate companies. In 2025, the World Economic Forum’s Global Risks Report continues to rank biodiversity loss and ecosystem collapse […]
How Canadian Financial Institutions Evaluate ESG Risk
ESG risk Canada has moved from sustainability reports to boardroom strategy. Canadian financial institutions now treat environmental, social, and governance risks as core financial risks. Climate volatility, regulatory reform, and investor scrutiny continue to reshape how banks and pension funds evaluate exposure. In recent years, Canadian regulators have accelerated expectations. OSFI introduced Guideline B-15 on […]
Building ESG Capability in Canada: A Practical Approach
What “ESG capability” really means When people talk about ESG, they often mean reporting. However, ESG capability in Canada should mean something bigger. At the organizational level, ESG capability is the repeatable ability to set ESG priorities, translate them into decisions, and deliver measurable outcomes while meeting stakeholder and regulatory expectations. In practice, that capability […]
Double Materiality in Canada: What ESG Professionals Need to Know
Double materiality is no longer just a European regulatory concept. It is becoming a practical requirement for many Canadian organizations operating in global markets. As sustainability expectations rise, ESG professionals in Canada must understand how double materiality affects reporting, strategy, and risk management. Double materiality assesses both how sustainability issues impact a company’s financial performance […]
How EU regulations affect Canadian companies
Many Canadian companies still believe that European Union regulations apply only within Europe. That assumption no longer holds. Today, EU sustainability and ESG regulations affect more than 1,000 Canadian companies, even when those companies operate primarily outside the EU. The reason is straightforward. The EU has tied regulatory compliance to market access, supply chains, and […]