Insights
A practical view on the critical inflection points of the sustainability transition. Our pieces are not policy commentary; they propose methodology that can come down to the floor.
Reporting · Regulation · 2026-Q2
The Stop-the-Clock directive (2025/794) pushed wave-2 to FY2027 and wave-3 to FY2028. Postponement is not cancellation — double materiality remains the core discipline.
Resilience · Methodology · 2026-Q1
Extending the ISO 22301 BCP muscle with climate scenarios: BIA → Climate-BIA, tabletop → climate simulation, supplier map → climate-vulnerable supply chain.
