Topic

CSRD

Discover 75 articles exploring csrd, from foundational concepts to advanced strategies and real-world applications.

17 min read·

Deep dive: Extended Producer Responsibility (EPR) — Where the value pools are and who captures them

A deep dive into the United Kingdom's new packaging extended producer responsibility scheme. The piece explains how the policy shifts the cost of recycling from taxpayers to producers, highlights the economic opportunities this change unlocks, and offers investors a framework for identifying value pools across packaging design, compliance services, recycling infrastructure, reuse and producer responsibility organisations.

14 min read·

Trend watch: corporate climate disclosures in 2026 – gaps, gains and the path ahead

A look at how corporate climate disclosures are evolving as the U.S. enters 2026. Recent surveys show near‑universal sustainability reporting among large U.S. companies, yet there is a striking gap between the number of firms assessing climate risks and those implementing adaptation measures. This trend analysis unpacks the latest statistics on reporting coverage, TCFD alignment and decarbonisation action; explains how new state and international regulations such as California’s SB 261 and Europe’s Corporate Sustainability Reporting Directive will reshape disclosure obligations; and provides a framework for executives to prepare for a fast‑changing landscape.