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. ...

June 30, 2026 • by Natacha Theytaz in Corporate governance • 7 min read • Audio available
In an era of constant disruption, oversight is no longer enough. Having served on boards through extreme turbulence, Natacha Theytaz introduces a new framework to integrate strategy with foresight and shield organizations...
Continue readingJune 10, 2026 • by Willem Van Gulck in Corporate governance • 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 26, 2026 • by Hans-Christoph Hirt, Roger Barker in Corporate governance • 11 min read
A valuable source of stability and leadership capacity, or a governance model that blurs accountability and boxes in the CEO? Hans-Christoph Hirt and Roger Barker explore the benefits and pitfalls of the...
April 21, 2026 • by Marie–Noëlle Zen-Ruffinen in Corporate governance • 7 min read
This is your wake-up call… Shareholder activism is a revealing stress test for boards, exposing whether governance, capital discipline, and strategy hold under pressure....
February 5, 2026 • by Estelle Métayer, Marleen Dieleman in Corporate governance • 10 min read
Joining the board of a family business can be one of the most rewarding roles a director takes on, but it requires a different kind of due diligence. Beyond financials and formal...
January 23, 2026 • by David Bach, Julia Binder in Corporate governance • 1 min read • Podcast available
Live from Davos: IMD’s Julia Binder and David Bach cut through the headlines on geopolitics, AI, energy – and competing visions for the international order....
January 23, 2026 • by David Bach, Julia Binder, Arturo Bris, Frédéric Dalsace, Simon J. Evenett, Florian Hoos, Jennifer Jordan, Sara Ratti, Karl Schmedders, Sarah E. Toms, Ginka Toegel in Corporate governance • 14 min read
From Trump and transatlantic tensions to AI’s reality check and sustainability’s reinvention, Davos 2026 signals a shift toward values-based pragmatism....
January 16, 2026 • by Jørgen Vig Knudstorp in Corporate governance • 7 min read
Real influence in the boardroom comes not from power or persuasion, but from humility, clarity, and the courage to disagree, says Jørgen Vig Knudstorp...
November 20, 2025 • by Marie-France Tschudin in Corporate governance • 5 min read
Marie-France Tschudin suggests seven ways to succeed and make a positive impact as a board member. She says it’s vital to stay in your lane, gain as much meaningful experience as possible,...
November 19, 2025 • by Patrick Reinmoeller in Corporate governance • 7 min read
Board directors are often warned about the dark side of bias in the boardroom, but what if it had a bright side too?...
November 7, 2025 • by Didier Cossin, Yukie Saito in Corporate governance • 6 min read
Sustainability must rise on boardroom agendas, not as a regulatory checkbox, but as a strategic imperative. The risks are tangible, and the opportunity to act has never been greater....
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