The rules will cover companies with 1,000+ staff and €450m revenue, while the due diligence law will apply to even fewer organisations.

The growth in human rights cases is a stark warning to companies and investors to respect the rights of communities and workers.

In times of uncertainty and growing risk complexity, boards need to evolve beyond stability. Here are some actions to take.

The ‘omnibus’ revision postpones implementation of the CSRD by two years, and CSDDD by a year, to strengthen EU’s ‘economic base’.

To achieve sustainability, companies and boards will need to look not only to their operations, but also to their finances.