ESG guidelines seem innocuous enough, so why the backlash?
Environmental, social and governance measures have become a central battleground over the purpose of a corporation and who gets to exercise control....
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Sustainability
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. ...
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Everyone loves a win-win story but it’s time to get realÂ
Welcome to the Iconoclast, the first in a series of columns intended to challenge the status quo. Not always giving answers, not always right, but smartly challenging our own assumptions, actions, organizations,...
Five steps to increase the integrity of corporate net zero pledges
Corporate net zero strategies lack teeth, say IMD experts. To translate pledges into action, firms must commit to realistic intermediary targets, rethink their value chains and shift to a long-term mindset....
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