The ESG Controller—A “Job Of The Future” That’s Actually Here Now
As the stakes increase for ensuring the integrity of sustainability reports, CFOs across all industries should not only consider adding the ESG controller role in the finance function but also determine where it sits in the organizational structure and how a newly appointed ESG controller can be positioned to succeed. What you should know: ESG […]
CSDDD, the Latest Sustainability Dictum From the EU, Takes a Scrutinizing Look at Supply Chains
In brief: What is CSDDD? The Corporate Sustainability Due Diligence Directive (CSDDD) is a new sustainability directive of the European Union (EU) and distinct from the Corporate Sustainability Reporting Directive (CSRD) in that it aims to address human rights and environmental violations in the supply chain specifically. It was published in the Official Journal of […]
GHG Emissions Reporting Considerations for Smaller Enterprises
What’s new: Until recently, small and medium size enterprises have largely avoided stakeholder pressure to quantify their greenhouse gas (GHG) footprint. But a recent influx of regulations requiring companies to report on Scope 1, 2 and 3 emissions has created demand for this information across the value chain. Small and medium size enterprises will need […]
Survey of TMT Leaders Shows Disparities in Views on Key Issues Like Regulatory Readiness
Technology, media and telecommunications (TMT) C-suite executives and independent directors are mostly aligned on organizational priorities and the biggest threats to growth, but their views diverge on threat preparedness and the adequacy of time and attention spent to address certain critical issues, according to Protiviti’s 2024 Board Governance Survey. Our survey sheds light on opportunities […]
Future-proofing business: How strategic and sustainable sourcing are converging to shape success
The big picture: Sustainable sourcing practices are converging with strategic sourcing to become a fundamental component of business strategy. Between the lines: New and emerging regulatory requirements have intensified focus on a wider range of sourcing and supplier performance metrics. Reliability and resilience KPIs should be rounded out with metrics around diversity, social performance, human […]
CSRD Compliance Creates Unique Challenges for Manufacturers
What to watch: ESG metrics and measurement – and, by extension, reporting – are the highest priority areas for CFOs and their finance groups to address this year. This holds true among a number of industry segments, including manufacturing and distribution. Yes, but: If any manufacturing leadership teams are waiting to implement the SEC’s final […]