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Peter Underwood Senior Lecturer Faculty of Law University of Auckland

‘Go woke, go broke’ is no longer true. Socially aware capitalism is the future of corporate responsibility

The phrase “go woke, go broke” is often used by critics of corporate social responsibility. It implies that companies face a binary choice: embrace progressive values or pursue profit. But this dichotomy between “wokeness” and capitalism is both simplistic and increasingly out of step with corporate reality. Many companies are embedding social, environmental and ethical considerations into their business strategies – not in spite of profit, but because it contributes to long-term value creation. Understanding this shift – and the backlash to it – is fundamental to grasping modern corporate responsibility. For decades, shareholder primacy prevailed in global business. This…
August 4, 2025
Clive Booth Founder the ESG Foundation

EU adopts recommendations on voluntary sustainability reporting for small businesses

The European Commission has adopted the Omnibus I simplification package which proposed to limit mandatory sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD) to large companies with more than 1,000 employees. The voluntary standard for SMEs (VSME) was developed by EFRAG, the Commission's technical advisory body for sustainability reporting.
August 1, 2025
Alison Gillanders ESG Foundation Graduate Researcher

Bright Ideas: Advancements in Solar Energy

The ability to produce electricity from sunlight was discovered in 1839 by Edmond Becquerel, the first solar cells were patented by Charles Fritts in 1883, and Bell Laboratories created the first commercially viable silicone solar panels in 1954. Yet, despite solar power’s long-established presence, it remains a key component of current sustainable energy strategies and an important contributor to commercial ESG performance. Advancements in solar technology, and governmental policy shifts, are making solar energy an even more valuable sustainability initiative for UK businesses.
July 29, 2025
Tom Cooper Raconteur Magazine

Materiality: the new measure of sustainability

Materiality is used to judge the impact that a specific business risk or opportunity could have on a company and its shareholders, typically in financial terms, and therefore whether they should include it in corporate reports. For example, the cost of switching suppliers post-Brexit could be large and may affect your profits and shareholders’ decisions. But the cost of choosing one item of stationery over another is small and therefore immaterial. Insufficient data can undoubtedly lead to an inaccurate picture of ESG impacts and perceptions of greenwashing. Determining non-financial materiality is littered with challenges. “It tends to take three years…
July 28, 2025
Lamé Verre Director Net Zero The Crown Estate and Co-Founder & Chair Advisory Board Lean In Equity & Sustainability

Why corporate sustainability strategies need diverse leaders: The missed opportunity in sustainability (ESG) strategy

While many organisations are making strides in sustainability and ethical governance, the “S” in ESG - Social impact often remains underdeveloped. At the heart of this social dimension lies a critical imperative: diverse talent. Twenty years into the Environmental, Social, and Governance (ESG) movement, we are finally asking the tough questions: i). Is this real progress, or just improved reporting? ii). Are our net-zero commitments realistic or are we setting ourselves up for failure? iii). Who and How do we pay for it all?
July 24, 2025
Alison Gillanders ESG Foundation Graduate Researcher

Greening the Screen: Tackling ESG Challenges in the UK Film and TV Industry

As the UK continues to establish its position as a global film and television production hub, an increasing environmental impact of this work is compelling the industry to consider its carbon footprint. In 2023, the UK film and television industry saw its carbon emissions per hour of content rise by 33% to 16.6 tonnes of CO2 equivalent (tCO2e/hr). This surge occurred despite rising awareness of the importance of sustainability in media production and increased environmental efforts.
July 21, 2025
Clive Booth Founder the ESG Foundation

Has Donald Trump’s Stance on ESG Impacted Its Growth? A Perspective for Students and Part-Qualified Accountants

Environmental, Social, and Governance (ESG) factors are becoming a central consideration in how companies are valued, audited, and invested in - especially within long-term institutional portfolios like pension funds. Yet, while some companies are expanding their ESG commitments, others are scaling back, influenced by shifting political, economic, and regulatory landscapes. For aspiring accountants and those studying for qualifications like ACA, ACCA, or CIMA, understanding how ESG developments impact financial reporting, investment analysis, and regulatory obligations is increasingly critical - not only for exam success but also for shaping future career trajectories.
July 18, 2025
Skadden Publication authors Simon Toms Jonathan Benson Ali Alahmad Justin Lau Uswah Naseem

ESG in 2025: A Midyear Review

In this article, we reflect on key trends in ESG over the first half of 2025 and look ahead at what to watch in the second half of 2025. We analyse developments, including the following major themes: - EU Omnibus Proposals – Continued Deferral in the Introduction of CSRD and CS3D - A First Look at This Year’s EU CSRD Reports - Comprehensive Overhaul of the UK’s ‘Transparency in Supply Chains’ Guidance - ESG in the Updated UK Stewardship Code - The UAE’s New Climate Law
June 26, 2025
Criminal Law Blog Kingsley Napley

A tizzy over fizzy: how the Coca-Cola Company, and others, became recent targets of corporate “greenwashing” allegations

Whilst historically, climate-related litigation has been focused on governments, a report published last year by the Grantham Research Institute on Climate Change and the Environment showcased how, in recent years, climate litigation is being initiated more frequently against corporations for alleged Environment, Social and Governance (“ESG”) failings. One company who found themselves under fire for alleged “greenwashing” was Coca-Cola.
June 25, 2025