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Why the EU Sustainability Reporting Omnibus Is a Turning Point for ESG Professionals
In February 2025, the European Commission introduced the Omnibus I package, a pivotal regulatory reform aimed at streamlining the Corporate Sustainability Reporting Directive (CSRD) and related frameworks. Designed to balance reporting burdens with transparency, the Omnibus I signals a shift, not just in regulation, but in the strategic role ESG professionals must now play. With […]
Sustainability-Linked Loans: Canada’s Moment
Why SLLs matter now Sustainability-linked loans (SLLs) tie a borrower’s cost of capital to meeting clear sustainability performance targets (SPTs). Unlike green bonds, funds aren’t earmarked; value comes from credible KPIs, transparent verification, and consequences for missing targets. In Canada, SLLs are gaining traction across mining, energy, and infrastructure, creating a real need for […]
Why Canada’s AI & Greenwashing Rules Matter for ESG Pros
New rules, new skills Canada has tightened the screws on both environmental claims and AI market conduct. In June 2025, the Competition Bureau released final environmental-claims guidelines explaining what evidence you need before you market product or business benefits. In January 2025, it also summarized AI competition risks, including vertical integration, access to compute/data, […]
Why Corporate Transparency on Impacts and Risks Matters
Live Zoom Session Corporate transparency is no longer optional. Investors, regulators, and consumers are demanding clarity on how businesses affect society and the environment—and how sustainability issues affect business performance. This is where double materiality comes in. In August 2025, over 300 organizations called on EU policymakers to safeguard the double materiality foundation of […]
Canada’s Sustainability Reporting Shift: Beyond Compliance
From Voluntary to Mandatory Canada’s corporate sustainability reporting is entering a decisive new era. For years, many companies relied on voluntary frameworks, publishing ESG reports at their own pace. That era is ending. New mandatory disclosure rules — both domestic and international — demand greater consistency, transparency, and accountability. CSE’s North America Sustainability Research findings […]
How Companies Build Effective Sustainability Teams for ESG Success
Corporate sustainability has shifted from being a peripheral activity to a core driver of business resilience, competitiveness, and stakeholder trust. A recent survey by the Conference Board and ESGAUGE gathered insights from 70 U.S. and multinational companies, highlighting how sustainability teams are structured, how they collaborate with other business functions, and what best practices […]
Third-Party Assurance Under SB 253: What Companies Must Know Now
California’s Senate Bill 253 (SB 253) — the Climate Corporate Data Accountability Act — marks a pivotal shift in corporate climate reporting. For the first time, large public and private companies operating in California will be required to disclose their greenhouse gas emissions across Scopes 1, 2, and 3. But the real game-changer? These disclosures […]
California SB 253 Perspectives: How to Create a Credible Baseline for Scope 3 Emissions
California’s Climate Corporate Data Accountability Act (SB 253) is reshaping corporate climate disclosure in the United States. Starting in 2026, large companies operating in California will be required to report Scope 1, 2, and 3 emissions, aligning with global transparency standards. For most organizations, Scope 3 emissions, which cover the value chain from suppliers to […]
4 Myths About CSRD—and the Truth Every Business Needs to Know
The Corporate Sustainability Reporting Directive (CSRD) is not just another EU regulation—it is reshaping the way businesses approach transparency, accountability, and ESG reporting. With the European Sustainability Reporting Standards (ESRS), CSRD sets the most ambitious global framework for corporate sustainability disclosures despite the Omnibus changes. But even as deadlines approach, there are misconceptions from executives […]
How Sustainability Consultants Shape ESG Innovation
In 2025, ESG (Environmental, Social, and Governance) isn’t optional—it’s expected. Yet too many businesses still treat it like a regulatory headache, ticking boxes to satisfy rules without reaping the real benefits. This “checklist” mindset leaves growth opportunities untapped and innovation stalled. The Opportunity: Forward-thinking companies are discovering that ESG can be more than compliance—it […]