Why CSRD double materiality assessments are bound to fail
Double materiality assessments will keep producing misalignment because key concepts – materiality, risk, impact and fairness – are fluid and open to interpretation. ...

July 13, 2026 • by I by IMD in Sustainability • 3 min read
From megawatts to market power: Mark Greeven and Sophie Liu investigate how China’s energy transition is reshaping global business....
Continue readingJune 10, 2026 • by Willem Van Gulck in Sustainability • 10 min read
Double materiality assessments will keep producing misalignment because key concepts – materiality, risk, impact and fairness – are fluid and open to interpretation. ...
May 28, 2026 • by Karl Schmedders in Sustainability • 4 min read
A new book challenges the conventional belief that sustainability alone drives customer purchases. In a webinar hosted by Karl Schmedders, the book’s co-author, Goutam Challagalla, explains how companies can make sustainability...
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Learn how CEOs can foster alignment, customer-centricity, and empowered decision-making through five strategic growth actions....
April 17, 2026 • by Florian Hoos in Sustainability • 9 min read
The war on woke has not killed sustainability – it has stripped out the noise and left the issues that were always going to matter. ...
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Trust and governance, not data and technology, will separate winners from losers in the race to build ecosystems that sustain value. A remote Scottish island offers a few clues to the way...
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Why boards must reframe sustainability as a mechanism for long-term survival....
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Innovation, value creation, and improved performance should replace ‘virtue signaling’ and ill-defined ‘purpose’, argue Goutam Challagalla and Frédéric Dalsace...
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Ecosystems promise a new way to compete, yet most squander the opportunity by bolting them onto old strategic logic. Mark Greeven makes the case for putting ecosystem thinking at the heart of...
March 13, 2026 • by Peter Vogel, Julia Binder in Sustainability • 11 min read
André Hoffmann has reshaped a 125-year legacy by redefining Roche’s identity, modernizing its governance, and anchoring the company in a renewed sense of purpose....
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