{"id":197365,"date":"2026-05-26T06:07:25","date_gmt":"2026-05-26T10:07:25","guid":{"rendered":"https:\/\/innowise.com\/?page_id=197365"},"modified":"2026-05-26T06:07:27","modified_gmt":"2026-05-26T10:07:27","slug":"esg-whitepaper","status":"publish","type":"page","link":"https:\/\/innowise.com\/es\/expert-tips\/esg-whitepaper\/","title":{"rendered":"Libro Blanco de ESG sobre CSRD y preparaci\u00f3n de datos"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"197365\" class=\"elementor elementor-197365\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0c5f4f1 e-flex e-con-boxed e-con e-parent\" data-id=\"0c5f4f1\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-47eea2e e-flex e-con-boxed e-con e-child\" data-id=\"47eea2e\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-79707db elementor-widget-tablet__width-inherit hero-title elementor-widget elementor-widget-heading\" data-id=\"79707db\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">ESG whitepaper for CSRD and data readiness<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-93d5b54 e-grid e-con-full hero-grid e-con e-child\" data-id=\"93d5b54\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-66a324b e-con-full hero-desc e-flex e-con e-child\" data-id=\"66a324b\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3e0ae6b elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"3e0ae6b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>ESG now sets a higher bar for business accountability. Investors, customers, banks, and regulators no longer accept broad sustainability claims without source data, owners, review steps, and evidence. We\u2019ve taken the main ESG rules, standards, and business requirements and turned them into a guide you can actually work with. It helps you understand what to prepare, where data gaps appear, and how technology can support ESG reporting, supplier checks, LCA, EPD, EHS workflows, and audits.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-db162ab e-con-full e-flex e-con e-child\" data-id=\"db162ab\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-08f59a9 e-con-full elementor-hidden-desktop elementor-hidden-mobile e-flex e-con e-child\" data-id=\"08f59a9\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2550a7f elementor-widget elementor-widget-image\" data-id=\"2550a7f\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"500\" height=\"708\" src=\"https:\/\/innowise.com\/wp-content\/uploads\/2026\/05\/ESG-as-a-strategy-for-measurable-value-1.png\" class=\"attachment-large size-large wp-image-197372\" alt=\"\" srcset=\"https:\/\/innowise.com\/wp-content\/uploads\/2026\/05\/ESG-as-a-strategy-for-measurable-value-1.png 500w, https:\/\/innowise.com\/wp-content\/uploads\/2026\/05\/ESG-as-a-strategy-for-measurable-value-1-212x300.png 212w, https:\/\/innowise.com\/wp-content\/uploads\/2026\/05\/ESG-as-a-strategy-for-measurable-value-1-8x12.png 8w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7ad8b4c e-con-full elementor-hidden-tablet e-flex e-con e-child\" data-id=\"7ad8b4c\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-a673d36 e-con-full elementor-hidden-tablet e-flex e-con e-child\" data-id=\"a673d36\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d4d1ec1 elementor-widget elementor-widget-image\" data-id=\"d4d1ec1\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"500\" height=\"708\" src=\"https:\/\/innowise.com\/wp-content\/uploads\/2026\/05\/ESG-as-a-strategy-for-measurable-value-1.png\" class=\"attachment-large size-large wp-image-197372\" alt=\"\" srcset=\"https:\/\/innowise.com\/wp-content\/uploads\/2026\/05\/ESG-as-a-strategy-for-measurable-value-1.png 500w, https:\/\/innowise.com\/wp-content\/uploads\/2026\/05\/ESG-as-a-strategy-for-measurable-value-1-212x300.png 212w, https:\/\/innowise.com\/wp-content\/uploads\/2026\/05\/ESG-as-a-strategy-for-measurable-value-1-8x12.png 8w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-11ed272 e-con-full form-container e-flex e-con e-child\" data-id=\"11ed272\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dc3866c elementor-widget__width-inherit elementor-widget elementor-widget-shortcode\" data-id=\"dc3866c\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f197377-o1\" lang=\"en-US\" dir=\"ltr\" data-wpcf7-id=\"197377\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/es\/wp-json\/wp\/v2\/pages\/197365#wpcf7-f197377-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Contact form\" 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30px;\n}\n\n#checklist-form .contact-us__main{\ngap: 40px !important;\n}\n\n#checklist-form .pp{\nmargin-bottom: 20px !important;\nfont-size: 14px !important;\nline-height: 150%;\n}\n\n#checklist-form .pp a{\ntext-decoration: none !important;\n}\n\n#checklist-form .form-template{\nmargin-bottom: 40px;\n}\n\n#checklist-form .error-message{\ncolor: #C63031;\nfont-family: Karla;\n    font-size: 14px;\n    font-weight: 400;\n    line-height: 21px;\ntransition: all 0.5s;\nposition: absolute;\n    top: 100%;\n    left: 0;\nopacity: 0;\n}\n\n#download-btn{\nwidth: 100%;\n}\n\n#checklist-form .form-field{\nposition: relative;\n}\n\n\n#checklist-form .message label{\ncolor: #585858 !important;   \n}\n\n.elementor-widget-container.form-template h2{\n font-size: 60px !important;\n  line-height: 70px !important;\n  font-family: \"Sora\", Sans-serif;\n  font-weight: 400;\n  margin: 0;  \n  margin-bottom: 20px;\n}\n\n\n\n\n.elementor-widget-container.form-template p{\n  font-family: \"Karla\", 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input{\nheight: 35px !important;\n}\n}\n<\/style>\n\n<script>\nwindow.addEventListener('hashchange',function(e){if(window.history.pushState){window.history.pushState('','\/',window.location.pathname)}else{window.location.hash=''}})\n<\/script>\n\n\n<div id=\"checklist-form\">\n<div class=\"elementor-widget-container form-template\">\n<span class=\"title\">Download checklist<\/span>\n<p class=\"description\">Fill out the form below to receive your free, downloadable checklist.<\/p>\n<\/div>\n\n<div class=\"new-container\">\n\n\n<div class=\"contact-us__main\" data-no-defer=\"1\">\n\n<div class=\"contact-us__wrapper\">\n\n<div class=\"name form-field\">\n<label>Name<\/label>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"field_name\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required contact-us__name\" id=\"contact-name\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Name*\" value=\"\" type=\"text\" name=\"field_name\" \/><\/span>\n<\/div>\n\n<div class=\"company form-field\">\n<label>Company<\/label>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"company\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required contact-us__company\" id=\"contact-company\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Company*\" value=\"\" type=\"text\" name=\"company\" \/><\/span>\n<\/div>\n\n<\/div>\n\n<div class=\"contact-us__wrapper\">\n\n<div class=\"email form-field\">\n<label>Email<\/label>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"email\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email contact-us__email\" id=\"contact-email\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Corporate email*\" value=\"\" type=\"email\" name=\"email\" \/><\/span>\n<\/div>\n\n<div class=\"phone form-field\">\n<label>Phone<\/label>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"tel\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-tel wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-tel contact-us__phone\" id=\"contact-phone\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Phone*\" value=\"\" type=\"tel\" name=\"tel\" \/><\/span>\n<\/div>\n\n<\/div>\n\n<div> \n<p class=\"pp\">\nPlease be informed that when you click Download PDF, Innowise will process your personal data in accordance with our <a href=\"\/privacy-notice\/\">Privacy Policy<\/a> for the purpose of providing you with appropriate information.\n<\/p>\n\n<input class=\"wpcf7-form-control wpcf7-hidden\" value=\"\" type=\"hidden\" name=\"scoring_point\" \/>\n<input class=\"wpcf7-form-control wpcf7-hidden\" value=\"\" type=\"hidden\" name=\"utmCampaign\" \/>\n<input class=\"wpcf7-form-control wpcf7-hidden\" value=\"\" type=\"hidden\" name=\"utmContent\" \/>\n<input class=\"wpcf7-form-control wpcf7-hidden\" value=\"\" type=\"hidden\" name=\"utmMedium\" \/>\n<input class=\"wpcf7-form-control wpcf7-hidden\" value=\"\" type=\"hidden\" name=\"utmSource\" \/>\n<input class=\"wpcf7-form-control wpcf7-hidden\" value=\"\" type=\"hidden\" name=\"utmTerm\" \/>\n<input class=\"wpcf7-form-control wpcf7-hidden\" value=\"\" type=\"hidden\" name=\"location\" \/>\n<input class=\"wpcf7-form-control wpcf7-hidden\" value=\"\" type=\"hidden\" name=\"city\" \/>\n<input class=\"wpcf7-form-control wpcf7-hidden\" value=\"\" type=\"hidden\" name=\"ip\" \/>\n<input class=\"wpcf7-form-control wpcf7-hidden\" value=\"\" type=\"hidden\" name=\"Summ\" \/>\n<input class=\"wpcf7-form-control wpcf7-hidden\" value=\"\" type=\"hidden\" name=\"gclid\" \/>\n<input class=\"wpcf7-form-control wpcf7-hidden\" value=\"\" type=\"hidden\" name=\"rating\" \/>\n<input class=\"wpcf7-form-control wpcf7-hidden\" value=\"\" type=\"hidden\" name=\"urlCompany\" \/>\n<input class=\"wpcf7-form-control wpcf7-hidden\" value=\"\" type=\"hidden\" name=\"urlWithParams\" \/>\n<input class=\"wpcf7-form-control wpcf7-hidden\" value=\"\" type=\"hidden\" name=\"audioMessageLink\" \/>\n<input class=\"wpcf7-form-control wpcf7-submit has-spinner contact-us__send\" id=\"download-btn\" type=\"submit\" value=\"Download PDF\" \/>\n<\/div>\n<\/div>\n\n<\/div>\n<script>\ndocument.addEventListener('wpcf7mailsent', function (event) {\n  const link = document.createElement(\"a\");\n  link.href = \"https:\/\/innowise.com\/wp-content\/uploads\/2026\/05\/ESG-as-a-strategy-for-measurable-value.pdf\"; \/\/ \u043f\u0443\u0442\u044c \u043a \u0444\u0430\u0439\u043b\u0443\n  link.download = \"ESG as a strategy for measurable value.pdf\";    \/\/ \u0438\u043c\u044f \u043f\u0440\u0438 \u0441\u043a\u0430\u0447\u0438\u0432\u0430\u043d\u0438\u0438\n  document.body.appendChild(link);\n  link.click();\n  document.body.removeChild(link);\n\n  \/\/ \u043e\u0442\u043a\u0440\u044b\u0442\u044c PDF\n  window.open(\n    \"https:\/\/innowise.com\/wp-content\/uploads\/2026\/05\/ESG-as-a-strategy-for-measurable-value.pdf#zoom=50\",\n    \"_blank\",\n    \"noopener,noreferrer\"\n  );\n\n});\n\n<\/script><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4c1fec2 e-con-full e-flex e-con e-child\" data-id=\"4c1fec2\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-ab6b13b e-con-full e-flex e-con e-child\" data-id=\"ab6b13b\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-942fb92 elementor-widget elementor-widget-heading\" data-id=\"942fb92\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Why ESG readiness matters<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2d1e0b8 e-con-full e-flex e-con e-child\" data-id=\"2d1e0b8\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9f3fd1f elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"9f3fd1f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>ESG reporting is now part of market access. In OECD, G20, and FSB jurisdictions, most markets already require sustainability disclosure by law, regulation, or listing rules. Stock exchanges are moving in the same direction, with ESG guidance now published across dozens of markets.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6e70b60 e-con-full e-flex e-con e-child\" data-id=\"6e70b60\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-01f541e e-con-full statistic_item e-flex e-con e-child\" data-id=\"01f541e\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-49ab6c9 elementor-widget elementor-widget-text-editor\" data-id=\"49ab6c9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>For market access<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eb8a16c elementor-widget elementor-widget-text-editor\" data-id=\"eb8a16c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>79%<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-55c6751 elementor-widget elementor-widget-text-editor\" data-id=\"55c6751\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>of OECD, G20, and FSB jurisdictions require sustainability-related disclosure<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c5118c0 e-con-full statistic_item e-flex e-con e-child\" data-id=\"c5118c0\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-058492e elementor-widget elementor-widget-text-editor\" data-id=\"058492e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>For investor review<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b00cdb elementor-widget elementor-widget-text-editor\" data-id=\"6b00cdb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>88%<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b08c738 elementor-widget elementor-widget-text-editor\" data-id=\"b08c738\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>of institutional investors increased their use of ESG information<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e701e73 e-con-full list-container e-flex e-con e-child\" data-id=\"e701e73\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-928bccb elementor-widget elementor-widget-heading\" data-id=\"928bccb\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Who this whitepaper is for<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54d7053 elementor-widget elementor-widget-text-editor\" data-id=\"54d7053\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul class=\"checklist-list\"><li>C-level executives and business leaders<\/li><li>ESG and sustainability teams<\/li><li>Finance, legal, risk, and compliance teams<\/li><li>Procurement and supply-chain managers<\/li><li>Operations, EHS, IT, and data teams<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e60f3d6 e-con-full e-flex e-con e-child\" data-id=\"e60f3d6\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-86ad375 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"86ad375\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What does this ESG whitepaper help you do<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7d88d9b e-grid e-con-full grid-with-links items-list-with-icons e-con e-child\" data-id=\"7d88d9b\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-b47df48 e-con-full e-flex e-con e-child\" data-id=\"b47df48\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f015ed7 elementor-widget elementor-widget-image\" data-id=\"f015ed7\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/innowise.com\/wp-content\/uploads\/2026\/05\/5482.svg\" title=\"\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c9ba1b2 e-con-full e-flex e-con e-child\" data-id=\"c9ba1b2\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8efbbde elementor-widget elementor-widget-heading\" data-id=\"8efbbde\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Find data gaps<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e5fd47b elementor-widget elementor-widget-text-editor\" data-id=\"e5fd47b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>across teams, systems, suppliers, and files<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e1d54ec e-con-full e-flex e-con e-child\" data-id=\"e1d54ec\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dc4133c elementor-widget elementor-widget-image\" data-id=\"dc4133c\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/innowise.com\/wp-content\/uploads\/2026\/05\/Icon-52.svg\" title=\"\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9863864 e-con-full e-flex e-con e-child\" data-id=\"9863864\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-999967a elementor-widget elementor-widget-heading\" data-id=\"999967a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Prepare for EU rules<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-97f4595 elementor-widget elementor-widget-text-editor\" data-id=\"97f4595\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>CSRD, CSDDD, SFDR, and EU Taxonomy<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1d2f8a3 e-con-full e-flex e-con e-child\" data-id=\"1d2f8a3\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-814435f elementor-widget elementor-widget-image\" data-id=\"814435f\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/innowise.com\/wp-content\/uploads\/2025\/11\/536.svg\" title=\"\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-482b644 e-con-full e-flex e-con e-child\" data-id=\"482b644\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b3714a5 elementor-widget elementor-widget-heading\" data-id=\"b3714a5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Assign owners <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aa6a787 elementor-widget elementor-widget-text-editor\" data-id=\"aa6a787\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>for ESG metrics, checks, and approvals<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7101fee e-con-full e-flex e-con e-child\" data-id=\"7101fee\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-56416b2 elementor-widget elementor-widget-image\" data-id=\"56416b2\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/innowise.com\/wp-content\/uploads\/2026\/03\/405.svg\" title=\"\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3006849 e-con-full e-flex e-con e-child\" data-id=\"3006849\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fcb7783 elementor-widget elementor-widget-heading\" data-id=\"fcb7783\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Build proof<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-92420f9 elementor-widget elementor-widget-text-editor\" data-id=\"92420f9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>for reports, audits, tenders, and claims<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-455666d e-con-full e-flex e-con e-child\" data-id=\"455666d\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-714b2f7 elementor-widget elementor-widget-image\" data-id=\"714b2f7\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/innowise.com\/wp-content\/uploads\/2026\/04\/532.svg\" title=\"\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-def7e0a e-con-full e-flex e-con e-child\" data-id=\"def7e0a\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7bf627d elementor-widget elementor-widget-heading\" data-id=\"7bf627d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Check claims<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-742c1bb elementor-widget elementor-widget-text-editor\" data-id=\"742c1bb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>before they reach customers or regulators<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a31a8a3 e-con-full e-flex e-con e-child\" data-id=\"a31a8a3\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-467019c elementor-widget elementor-widget-image\" data-id=\"467019c\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/innowise.com\/wp-content\/uploads\/2026\/04\/473.svg\" title=\"\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9e5113e e-con-full e-flex e-con e-child\" data-id=\"9e5113e\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2808ffd elementor-widget elementor-widget-heading\" data-id=\"2808ffd\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Plan tech steps<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c3de948 elementor-widget elementor-widget-text-editor\" data-id=\"c3de948\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>for ESG data, EHS, LCA, EPD, and AI review<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7501d47 e-con-full max-1280 e-flex e-con e-child\" data-id=\"7501d47\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5d4f58c elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"5d4f58c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What you\u2019ll assess with this whitepaper<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b4dd650 e-grid e-con-full e-con e-child\" data-id=\"b4dd650\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-65f3ac9 e-con-full e-flex e-con e-child\" data-id=\"65f3ac9\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-68b25bd elementor-widget elementor-widget-html\" data-id=\"68b25bd\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\n#checlist-list p.checklist-list-num{\n    font-family: Sora;\n    font-weight: 600;\n    font-size: 20px;\n    line-height: 28px;\n    color: #C63031;\n    margin: 0 !important;\n    padding: 0;\n    flex-shrink: 0;\n}\n\n#checlist-list p.checklist-list-title{\n    font-family: Karla;\n    font-size: 22px;\n    line-height: 28px;\n    color: #2E2E2E;\n    margin: 0 !important;\n    padding: 0;\n}\n\n#checlist-list .checklist-list-item{\n    display: flex;\n    gap: 20px;\n}\n\n.grid-8{\n    display: grid;\n    grid-template-rows: repeat(4, auto);\n    grid-template-columns: repeat(2, 1fr);\n    column-gap: 40px;\n    row-gap: 30px;\n    grid-auto-flow: column;\n}\n\n@media (max-width: 1279px){\n    .grid-8{\n        grid-template-rows: repeat(8, auto);\n        grid-template-columns: 1fr;\n    }\n}\n\n@media (max-width: 767px){\n    .grid-8{\n        gap: 20px;\n    }\n    \n    #checlist-list p.checklist-list-num{\n        font-size: 15px;\n        line-height: 28px;\n    }\n    \n    #checlist-list p.checklist-list-title{\n        font-size: 16px;\n        line-height: 28px;\n    }\n    \n    #checlist-list .checklist-list-item{\n        gap: 14px;\n    }\n}\n    \n<\/style>\n<div class=\"grid-8\" id=\"checlist-list\">\n    <div class=\"checklist-list-item\">\n        <p class=\"checklist-list-num\">\n            01\n        <\/p>\n        <p class=\"checklist-list-title\">\n           ESG data gaps\n        <\/p>\n    <\/div>\n    \n    <div class=\"checklist-list-item\">\n        <p class=\"checklist-list-num\">\n            02\n        <\/p>\n        <p class=\"checklist-list-title\">\n            Reporting scope\n        <\/p>\n    <\/div>\n    \n    <div class=\"checklist-list-item\">\n        <p class=\"checklist-list-num\">\n            03\n        <\/p>\n        <p class=\"checklist-list-title\">\n            Material topics\n        <\/p>\n    <\/div>\n    \n    <div class=\"checklist-list-item\">\n        <p class=\"checklist-list-num\">\n            04\n        <\/p>\n        <p class=\"checklist-list-title\">\n           EU rules and standards\n        <\/p>\n    <\/div>\n    \n    <div class=\"checklist-list-item\">\n        <p class=\"checklist-list-num\">\n            05\n        <\/p>\n        <p class=\"checklist-list-title\">\n            Evidence behind claims\n        <\/p>\n    <\/div>\n    \n    <div class=\"checklist-list-item\">\n        <p class=\"checklist-list-num\">\n            06\n        <\/p>\n        <p class=\"checklist-list-title\">\n           Supplier and product data\n        <\/p>\n    <\/div>\n    \n    <div class=\"checklist-list-item\">\n        <p class=\"checklist-list-num\">\n            07\n        <\/p>\n        <p class=\"checklist-list-title\">\n           ESG scores and ratings\n        <\/p>\n    <\/div>\n    \n    <div class=\"checklist-list-item\">\n        <p class=\"checklist-list-num\">\n            08\n        <\/p>\n        <p class=\"checklist-list-title\">\n            Technology priorities\n        <\/p>\n    <\/div>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-371d89e e-con-full e-flex e-con e-child\" data-id=\"371d89e\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-4e82f2c e-con-full elementor-hidden-mobile assess-book-img-desktop e-flex e-con e-child\" data-id=\"4e82f2c\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5164ef5 elementor-widget elementor-widget-image\" data-id=\"5164ef5\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"500\" height=\"708\" src=\"https:\/\/innowise.com\/wp-content\/uploads\/2026\/05\/ESG-as-a-strategy-for-measurable-value-1.png\" class=\"attachment-large size-large wp-image-197372\" alt=\"\" srcset=\"https:\/\/innowise.com\/wp-content\/uploads\/2026\/05\/ESG-as-a-strategy-for-measurable-value-1.png 500w, https:\/\/innowise.com\/wp-content\/uploads\/2026\/05\/ESG-as-a-strategy-for-measurable-value-1-212x300.png 212w, https:\/\/innowise.com\/wp-content\/uploads\/2026\/05\/ESG-as-a-strategy-for-measurable-value-1-8x12.png 8w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b497246 elementor-align-left elementor-widget__width-initial elementor-widget-mobile__width-inherit cta-btn assess-btn elementor-widget elementor-widget-button\" data-id=\"b497246\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Download<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-208ae17 e-con-full elementor-hidden-desktop elementor-hidden-tablet e-flex e-con e-child\" data-id=\"208ae17\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-2665829 e-con-full e-flex e-con e-child\" data-id=\"2665829\" data-element_type=\"container\" data-settings=\"{&quot;position&quot;:&quot;absolute&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-56f813e elementor-widget elementor-widget-image\" data-id=\"56f813e\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"500\" height=\"708\" src=\"https:\/\/innowise.com\/wp-content\/uploads\/2026\/05\/ESG-as-a-strategy-for-measurable-value-1.png\" class=\"attachment-large size-large wp-image-197372\" alt=\"\" srcset=\"https:\/\/innowise.com\/wp-content\/uploads\/2026\/05\/ESG-as-a-strategy-for-measurable-value-1.png 500w, https:\/\/innowise.com\/wp-content\/uploads\/2026\/05\/ESG-as-a-strategy-for-measurable-value-1-212x300.png 212w, https:\/\/innowise.com\/wp-content\/uploads\/2026\/05\/ESG-as-a-strategy-for-measurable-value-1-8x12.png 8w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e8d0f76 elementor-align-left elementor-widget__width-initial 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class=\"elementor-element elementor-element-8342c9a elementor-widget elementor-widget-text-editor\" data-id=\"8342c9a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>This whitepaper gives you a business view of ESG readiness. Exact duties depend on your company size, sector, jurisdiction, value-chain role, and reporting scope. Use it to map the work, then confirm the rules that apply to your business.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4454010 e-con-full full-width-breakout e-flex e-con e-child\" data-id=\"4454010\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-73234ed elementor-widget-tablet__width-initial elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-heading\" data-id=\"73234ed\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Make every ESG claim easier to trace, check, and defend<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c3be652 elementor-align-justify elementor-widget__width-initial elementor-mobile-align-justify elementor-widget-mobile__width-inherit elementor-widget elementor-widget-button\" data-id=\"c3be652\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#contact-form\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\"> Talk to our experts<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3c9d9ea e-flex e-con-boxed e-con e-parent\" data-id=\"3c9d9ea\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a31c1f5 elementor-widget elementor-widget-html\" data-id=\"a31c1f5\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<script>\n    function getHeaderHeight() {\n      const headers = document.querySelectorAll('.new-menu, .new-menu-mobile');\n      let height = 0;\n    \n      headers.forEach(function(header) {\n        const style = window.getComputedStyle(header);\n    \n        const isVisible =\n          style.display !== 'none' &&\n          style.visibility !== 'hidden' &&\n          header.offsetHeight > 0;\n    \n        if (isVisible) {\n          height = header.offsetHeight;\n        }\n      });\n    \n      return height;\n}\n\n    function scrollToElement() {\n      const element = document.querySelector('#checklist-form');\n      if (!element) return;\n    \n      const headerHeight = getHeaderHeight();\n    \n      const y =\n        element.getBoundingClientRect().top +\n        window.pageYOffset -\n        headerHeight - 60;\n    \n      window.scrollTo({\n        top: y,\n        behavior: 'smooth'\n      });\n}\n    \n    document.querySelectorAll('.assess-btn').forEach(function(btn){\n        btn.addEventListener('click', () => {\n            scrollToElement();\n});\n    })\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f92889b elementor-widget elementor-widget-html\" data-id=\"f92889b\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<script type=\"text\/markdown\" id=\"md\">\n- ESG as a strategy ESG as a strategy for measurable for measurable value value How companies turn sustainabillt \n\n- How companies turn sustainability data into reports, controls, and ofoltomiaice reports, controls, and Ye 4 business value business value \n\n## Executive summary \n\n**==> picture [1044 x 1187] intentionally omitted <==**\n\n**----- Start of picture text -----**<br>\nESG now reaches the  Investors, customers, banks, and regulators ask companies to prove<br>boardroom<br>sustainability claims with source data, owners, review steps, and<br>evidence.<br>The main problem is  ESG numbers often sit across finance, HR, procurement, EHS, IT, energy<br>scattered data bills, supplier files, spreadsheets, and local teams. Leaders struggle to see<br>which data is ready, which gaps create risk, and which claims can be<br>defended.<br>EU rules raise the proof  CSRD asks companies in scope to report how sustainability issues affect<br>burden<br>the business and how the business affects people and the environment.<br>CSDDD asks very large companies to find and address human rights and<br>environmental risks across operations and value chains.<br>Smaller suppliers still feel  Even when a company falls outside direct CSRD or CSDDD scope, large<br>the pressure customers, banks, investors, and procurement teams may still request<br>emissions data, supplier checks, policies, product information, and proof of<br>controls.<br>The business risk is  Without a working ESG data process, companies spend more time on<br>practical manual reporting, miss data gaps, repeat supplier requests, delay tenders,<br>and publish claims that are hard to back up.<br>Technology closes the gap  Innowise helps build ESG data platforms, EHS systems, supplier<br>between ESG goals and  work ows, reporting dashboards, LCA tools, approval  ows, audit trails,<br>fl fl<br>-<br>proof and product level evidence systems.<br>AI can reduce manual work  It can help scan documents, find missing fields, compare disclosures, flag<br>with human review unusual values, and collect evidence faster. People should still approve<br>public claims and regulatory reports.<br>The  rst step is simple Map the ESG pressure already affecting the business: customer tenders,<br>fi<br>investor questions, reporting duties, supplier gaps, energy costs, product<br>x<br>claims, and regulatory e posure.<br>W F<br>hat leaders get aster reporting, cleaner ESG data, fewer unsupported claims, better<br>supplier visibility, and a stronger position in customer, investor, and<br>regulatory review.<br>**----- End of picture text -----**<br>\n\n\n## Introduction Introduction \n\nIn 2025, global sustainable fund assets reached a In 2025, global sustainable fund assets reached a record $4.13 trillion, even as the market faced net record $4.13 trillion, even as the market faced net outflows and tougher scrutiny. That mix tells the outflows and tougher scrutiny. That mix tells the story better than growth alone: capital is still story better than growth alone: capital is still moving toward companies with credible ESG moving toward companies with credible ESG plans, but investors now look much harder at data, plans, but investors now look much harder at data, methods, and proof. methods, and proof. \n\n> Everywhere we look, from annual reports and Everywhere we look, from annual reports and investor decks to job posts and product claims, investor decks to job posts and product claims, sustainability is part of the business conversation. sustainability is part of the business conversation. \n\n> The enthusiasm is real, but so is the pressure. The enthusiasm is real, but so is the pressure. Investors want numbers they can check. Investors want numbers they can check. Regulators in Europe and many other markets are Regulators in Europe and many other markets are raising the bar for disclosure. Customers ask raising the bar for disclosure. Customers ask harder questions about sourcing, emissions, harder questions about sourcing, emissions, product impact, and data protection. Employees product impact, and data Protection. Employees expect the same honesty inside the company, not expect the same honesty inside the company, not promises built for a campaign. promises built for a campaign. \n\n> The gap between ambition and evidence is getting The gap between ambition and evidence is getting harder to ignore. Companies that rely harder to ignore. Companies that rely on broad ESG language risk losing trust, while on broad ESG language risk losing trust, while those that can show source data, owners, controls, those that can show source data, owners, controls, \n\n> and measurable progress are in a stronger and measurable progress are in a stronger position with investors, customers, regulators, and position with investors, customers, regulators, and talent. talent. \n\nThis whitepaper looks at ESG as a practical This whitepaper looks at ESG as a practical business discipline. It explains the difference business discipline. It explains the difference between CSR, ESG, and sustainability, maps the between CSR, ESG, and sustainability, maps the main ESG regulations and standards, reviews main ESG regulations and standards, reviews market and investment trends, and shows how market and investment trends, and shows how companies can turn environmental, social, and companies can turn environmental, social, and governance goals into work they can measure and governance goals into work they can measure and defend. defend. But first, ask yourself: what do we actually know But first, ask yourself: what do we actually know ort about sustainability? about sustainability? \n\n## Foreword Foreword \n\n> ESG is about accountability, not advertising. ESG is about accountability, not advertising. \n\n> When companies connect sustainability When companies connect sustainability goals with verified data, they get a clearer goals with verified data, they get a clearer \n\n> view of risk, performance, and long-term view of risk, performance, and long-term resilience. The same discipline used for resilience. The same discipline used for uptime, security, and financial reporting uptime, security, and financial reporting should apply to ESG metrics. That is where should apply to ESG metrics. That is where sustainability starts to create value beyond sustainability starts to create value beyond \n\n> compliance. compliance. \n\nStanislav Kazanov 2 Stanislav Kazanov Head of GRC, Cybersecurity & Sustainability & Head of GRC, Cybersecurity & Sustainability \n\nTechnology helps companies turn Technology helps companies turn sustainability work into measurable sustainability work into measurable evidence. When ESG data is captured, evidence. When ESG data is captured, checked, and reported with the same checked, and reported with the same discipline as financial data, leaders can see discipline as financial data, leaders can see where risk sits and where action is needed. where risk sits and where action is needed. That level of clarity builds trust with That level of clarity builds trust with investors, customers, regulators, and teams investors, customers, regulators, and teams inside the business. inside the business. \n\n> Dmitry Nazarevich Dmitry Nazarevich \n\n> Chief Technology Officer Chief Technology Officer \n\n> ESG as a strategy for measurable value ESG as a strategy for measurable value \n\n2 2 \n\n- Why sustainability matters: a buzzword or a must-have? \n\nSustainability has moved from buzzword to boardroom priority. Companies that treat it as messaging alone now face tougher questions from investors, customers, regulators, and employees. \n\nWhat used to sit closer to brand messaging is now part of board-level risk and reporting. A decade ago, sustainability reports were largely voluntary. Today, investors, customers, banks, and regulators ask for evidence behind sustainability claims. 88% of institutional investors surveyed said their firms had increased their use of ESG information over the previous year, showing that non-financial data now has a stronger place in risk and investment analysis. \n\nRegulators are responding, though the rules are still being reshaped. Under the EU\u2019s 2026 simplification package, CSRD scope has narrowed to companies with more than 1,000 employees and above \u20ac450 million in net annual turnover. Fewer companies may report directly, but ESG pressure still moves through value chains as large \n\ncustomers, banks, and investors request supplier data. While strict enforcement may phase in by 2028 , the clock to comply starts now. \n\n: At its core is double materiality companies need to show how their operations affect people and the environment, and how sustainability issues affect the business. ESRS gives that work a structure, turning broad claims into disclosures built around impacts, risks, opportunities, policies, targets, actions, and metrics. \n\n\u201cEthics without evidence is just empty rhetoric.\u201d \u2019 \u2019 But this shift isn t just the EU s story. This shift ex tends beyond the EU. The Sustainable Stock Exchanges Initiative now tracks 74 exchanges with ESG reporting guidance, and 36 jurisdictions ISSB- had adopted, used, or were moving toward based re 2025. TCFD has also quirements by midmoved into legacy status, with its climate-risk structure now carried forward through IFRS sustainability standards. \n\n## Stock exchange sustainability activities \n\nSSE Members 138 Ex 102 changes training on ESG topics Ex M 80 changes with S E listing platform Ex 74 changes providing written guidance on ESG reporting Ex 66 changes with sustainability reports Ex 54 changes with ESG bond segments Exchanges with mandatory ESG listing requirements 51 Ex x 49 changes whose markets are covered by an ESG inde \n\nESG as a strategy for measurable value \n\n3 \n\nWhy move early? Because ESG reporting takes time to build. Companies need source data, owners, review steps, and evidence before investors, customers, or regulators ask for it. Clear ESG data helps reduce last-minute reporting pressure, supports due diligence, and lowers the risk of claims the company cannot defend. \n\n## CSR vs ESG vs sustainability: shedding light \n\n## CSR \n\n## Carroll's CSR pyramid \n\nGoodwill may win hearts, but solid governance earns lasting trust. \n\nClimate risks and social pressures are mounting, and CSR, sustainability, and ESG fill boardroom agendas. Though they often get lumped together, each has its own origin, focus, and metrics, and knowing the difference lets you make smarter decisions. \n\n**==> picture [323 x 20] intentionally omitted <==**\n\n**----- Start of picture text -----**<br>\nCarroll\u2019s global social responsibility pyramid<br>**----- End of picture text -----**<br>\n\n\n**==> picture [43 x 58] intentionally omitted <==**\n\n**==> picture [349 x 235] intentionally omitted <==**\n\n**----- Start of picture text -----**<br>\nPhilanthropic responsibility<br>PR<br>Be a good corporate citizen<br>Ethical responsibility<br>ER<br>Be ethical<br>Legal responsibility<br>LR<br>Obey the law<br>Economic responsibility<br>ER<br>Be profitable<br>**----- End of picture text -----**<br>\n\n\nThat ex P atagonia fl ibility lets firms shape CSR to fit their values. Some aim big, as when 100% of future to climate action pledged . Others focus on operational changes, like profits Starbucks removing plastic straws from stores worldwide, or Better World Books donating a book for every one sold. These efforts broadcast what a company stands for, build trust with customers and employees, and boost stakeholder engagement . \n\nBut CSR isn\u2019t built for accountability. Without shared metrics or third-party validation, uire q benchmarking is difficult, and meaningful comparisons are rare. Today, regulators re x audit-ready data,and investors e pect proof, so intent alone no longer cuts it . CSR still matters because it sets the cultural tone and defines purpose. But to turn values into verifiable results, companies are shifting to ESG, where sustainability performance is measured, reported, and tied directly to business outcomes. \n\nESG as a strategy for measurable value \n\n4 \n\n## ESG \n\n> CSR may set the tone, but ESG turns intent into measurable performance. First outlined in the CSR may set the tone, but ESG turns intent into measurable performance. First outlined in the UN\u2019s 2004 Who Cares Wins report,  ESG is a framework for evaluating a company\u2019s UN's 2004 Who Cares Wins report, ESG is a framework for evaluating a company\u2019s sustainability and ethical impact based on three core areas: environmental, social, and sustainability and ethical impact based on three core areas: environmental, social, and governance. governance. \n\n## Enviromental Enviromental \n\n- \u00a2 Climate change mitigation and Climate change mitigation and adaptation steleTpkeensteln \n\n- e Energy Energy Pollution and waste \n\n- e Pollution and waste Water and marine resources \n\n- e Water and marine resources Bind: \n\n- \u00a9 Biodiversity and ecosystems \n\n- e Biodiversity and ecosystems Resource use and circular Resource . use and circular \n\n- economy economy \n\n## Social Social Governance Governance \n\n- \u00a2 Working conditions Working conditions e Occupational health and safety Occupational health and safety * Employee diversity and inclusion Employee diversity and inclusion * Development and training Development and training * Human rights Human rights Community relations \n\n- \u00a9 Community relations * Impacts on consumers and Impacts on consumers and end-users end-users \n\n- \u00b0 Corporate governance Corporate governance e Corporate culture and Corporate culture and responsible business conduct responsible business conduct Bribery and corruption \n\n- e Bribery and corruption e Political influence and lobbying Political influence and lobbying activities activities Relationships with suppliers melt , th \n\n- a E\u20aclatlonsnips WI suppers Privacy and data security \n\n- e Privacy and data security \n\n> T Today, oday, ESG is no longer ESG is no longer just just a niche tool for responsible investors. Ratings agencies like a niche tool for responsible investors. Ratings agencies like MSCI MSCI, , \n\n> S S&P &P Global, and Global, and Sustainalytics Sustainalytics score companies on their ESG performance, and those ratings score companies on their ESG performance, and those ratings directly in directly influence fluence investment decisions, insurance costs, and access to capital. investment decisions, insurance costs, and access to capital. P Poor oor scores scores carry carry real financial penalties. real financial penalties. U Unlike nlike CSR\u2019s narrative approach, ESG relies on veri CSR\u2019s narrative approach, ESG relies on verifiable fiable metrics. Emissions data, diversity metrics. Emissions data, diversity x benchmarks, board composition, and e benchmarks, board composition, and executive ecutive compensation are tracked, audited, and compensation are tracked, audited, and disclosed. disclosed. T The he rise of mandatory ESG disclosures in the E rise of mandatory ESG disclosures in the EU, U, UK UK, , U US, S, and across and across A Asia sia is pushing is pushing sustainability reporting to the same level of scrutiny as sustainability reporting to the same level of scrutiny as fi financial nancial reporting. reporting. H However, owever, this shift this shift T \n\n> goes beyond compliance. goes beyond compliance. This his shift goes beyond compliance. Reliable metrics help companies shift goes beyond compliance. Reliable metrics help companies spot risks early, address them before they hit revenue, and give investors clear evidence of spot risks early, address them before they hit revenue, and give investors clear evidence of progress progress. . \n\n> ESG doesn\u2019t replace CSR ESG doesn't replace CSR; ; it strengthens it, adding structure, credibility, and hard numbers to a it strengthens it, adding structure, credibility, and hard numbers to a - values values-based based vision. vision. \n\n> ESG as a strategy for measurable value ESG as a strategy for measurable value \n\n5 5 \n\n## Sustainability \n\nThe idea of sustainability, first formalized by the UN\u2019s Brundtland Commission, is simple: meet current needs without blocking future ones. In practice, that means using energy, materials, talent, and capital in ways that build long-term value and sidestep long-term risk. \n\nIt isn\u2019t a side project or just another report. Sustainability shifts how decisions get made. Instead of chasing the next quarter\u2019s numbers, companies think in life-cycle terms, installing equipment that cuts emissions year after year, raising labor standards across suppliers, and tying bonuses to clear ESG targets. Each move strengthens the business and makes it shockproof. \n\nAnd sustainability isn\u2019t limited to operations. It shapes everything from sourcing and product design to budgeting and brand trust. With rising expectations from regulators, investors, and customers, sustainability has become a core business filter that helps companies reduce exposure, allocate resources wisely, and grow with confidence. \n\n## Key differences at a glance \n\n**==> picture [911 x 414] intentionally omitted <==**\n\n**----- Start of picture text -----**<br>\nESG CSR Sustainability<br>Quantitative Qualitative Qualitative and quantitative<br>Externally regulated Self-regulated Both self- and externally<br>regulated<br>Directly related to business  Not directly related to  Often related to business<br>valuation business valuation valuation<br>Implemented through  Implemented through  Implemented through a<br>measurable goals and  corporate culture, values  combination of CSR and<br>audits ESG<br>and brand management<br>**----- End of picture text -----**<br>\n\n\n## How do th t to her ey get fi \n\n\u2019 CSR, ESG, and sustainability aren t competing ideas but stages of the same shift. CSR starts with intent. It shows the world what a company believes in and how it aims to contribute. ESG takes that foundation and adds structure, turning broad values into measurable actions and veri able outcomes. And sustainability ties them all together, making sure that every decision, fi from capital allocation to product design, supports long-term success. Together, they turn . purpose into measurable performance \n\nESG as a strategy for measurable value \n\n6 \n\n## ESG stance: market size and perspectives \n\nIn 2024, the global ESG investing market hit $29.77 trillion. Forecasts project that figure to soar to $127.03 trillion by 2034, growing at a compound annual rate of 15.96%. This sharp upward trajectory reflects a significant shift: ESG considerations now directly influence investor decisions, corporate strategies, and regulatory landscapes across the globe. \n\n## ESG investing market size 2024 to 2034 (USD trillion) \n\n**==> picture [967 x 414] intentionally omitted <==**\n\n**----- Start of picture text -----**<br>\n$127.03<br>$112.91<br>$97.36<br>$83.96<br>$72.40<br>$62.43<br>$53.84<br>$46.42<br>$40.03<br>$34.52<br>$29.77<br>2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034<br>**----- End of picture text -----**<br>\n\n\n## Growth factors behind the ESG surge \n\nSeveral key factors are fueling the rapid rise of ESG. The first is growing investor recognition that sustainable business practices not only reduce long-term risks but also boost financial returns. New data analytics tools and dedicated ESG technology platforms make it easier than ever to assess how companies are performing on ESG criteria, giving investors better visibility and confidence. \n\nRegulation is also a major force behind ESG\u2019s growth. Across Europe, Asia-Pacific, and North America, governments are rolling out stricter disclosure requirements and new incentives, such as tax breaks and subsidies, to encourage sustainable practices. These policy changes are making ESG a core part of investment decisionmaking around the world. \n\nESG as a strategy for measurable value \n\n7 \n\n## ESG market breakdown: regional perspectives \n\nNorth America currently leads the global ESG investment landscape, accounting for 36.5% of total market revenue in 2024. Valued at approximately $10.87 trillion, the region is projected to reach $46.36 trillion by 2034. The region's leadership stems from its robust financial infrastructure, regulatory clarity, and high institutional investor engagement. \n\nNorth America ESG investing market size 2024 to 2034 Values in USD trillion \n\n**==> picture [962 x 364] intentionally omitted <==**\n\n**----- Start of picture text -----**<br>\n$46.36<br>$41.21<br>$35.54<br>$30.65<br>$26.43<br>$22.79<br>$19.65<br>$16.94<br>$14.61<br>$12.60<br>$10.87<br>2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034<br>**----- End of picture text -----**<br>\n\n\nEurope remains a close contender, supported by some of the world\u2019s most comprehensive ESG policies, including the EU Taxonomy and the Sustainable Finance Disclosure Regulation (SFDR). The region recorded $8.81 trillion in ESG assets in 2024, with projections nearing $37.6 trillion by 2034. \n\nAsia-Pacific is the fastest-growing region, making up 23.6% of the global ESG market in 2024. Backed by rising regulatory support and growing investor demand, ESG investments in the region are expected to approach $30 trillion by 2034. \n\n## ESG investing market share, by region, 2024 (%) \n\n**==> picture [384 x 157] intentionally omitted <==**\n\n**----- Start of picture text -----**<br>\n23.6%<br>North America<br>10.3%<br>Europe<br>29.6%<br>Asia Pacific<br>LAMEA<br>36.5%<br>**----- End of picture text -----**<br>\n\n\nESG as a strategy for measurable value \n\n8 \n\n## ESG across industries \n\nConsumers, regulators, and investors alike are pushing industries to meet ESG standards, but progress varies widely. Sectors that have woven ESG metrics into everyday operations are pulling ahead, while those still tied to legacy systems or facing less pressure fall behind. This divergence in ESG maturity reveals a sector\u2019s ability to attract investment, navigate evolving regulations, and stay competitive. \n\n## Financial services \n\nFinancial services now stand at the crossroads of capital and climate action. Banks, asset managers, and insurers aren\u2019t just cleaning up their own operations but also channeling trillions into companies on the same sustainability journey. Pressure is coming from every angle: boards demand answers, ESG raters want data, and customers expect proof. No surprise, every firm surveyed has ESG oversight at the board level, 99 % adopted reporting standards, and 81 % spun up dedicated ESG teams. \n\n## Steps that FSI organizations are taking regarding ESG \n\n**==> picture [960 x 524] intentionally omitted <==**\n\n**----- Start of picture text -----**<br>\n100%<br>Identified primary responsibility for ESG<br>oversight (board level)<br>Selected a reporting framework for ESG<br>99%<br>disclosures<br>Have established\/process of establishing<br>81%<br>a cross-functional ESG group<br>Established climate risk corporate<br>48%<br>governance<br>46%<br>Established a climate risk strategy<br>44%<br>Refined operations and processes<br>Conducted an internal audit 41%<br>41%<br>Developed a roadmap<br>39%<br>Published a sustainability report<br>**----- End of picture text -----**<br>\n\n\nESG as a strategy for measurable value \n\n9 \n\nYet the pace varies. Public institutions, driven by tight climate-reporting mandates, have raced ahead on most ESG activities. Private firms trail in some areas, underlining the need for a proactive approach. Already, 87% of executives say they\u2019re preparing for tougher disclosure rules \u2014 43% in depth, 44% to a limited degree \u2014 and only 13% remain on \u201cwait and see.\u201d \n\nIn practice, ESG takes different forms. Banks now stretch risk horizons a decade out to price climate transition into lending. Investment managers launch ESG-driven funds and tighten disclosure playbooks. Insurers embed sustainability into underwriting and track Scope 3 emissions to nudge clients toward greener choices. \n\n**==> picture [492 x 278] intentionally omitted <==**\n\n**----- Start of picture text -----**<br>\nYes, we are preparing<br>13% in a limited fashion<br>44%<br>Yes, we are preparing<br>extensively now<br>No, we are taking a<br>43%<br>wait and see approach<br>**----- End of picture text -----**<br>\n\n\nMarket leaders aren\u2019t waiting. BNP Paribas now integrates ESG directly into credit risk, BlackRock is moving portfolios toward net zero, and Zurich Insurance is pushing sustainable underwriting standards across the board. \n\n## Real estate & construction \n\nReal estate now sits at the center of the climate conversation. With buildings responsible for nearly 40% of global emissions, the sector faces mounting pressure from regulators, investors, and tenants to act decisively. That pressure is transforming how assets are planned, financed, constructed, and operated. \n\nToday, the path to net-zero starts well before construction. Developers are adopting generativedesign tools to model carbon impact and energy efficiency before ground breaks. This proactive approach helps meet stricter emissions targets and keeps projects ahead of regulatory change, addressing both today\u2019s operational footprint and the rising challenge of embodied carbon in building materials and retrofits. Environmental certifications like LEED and BREEAM have shifted from marketing badges to value multipliers. These standards now influence \n\nasset pricing, tenant demand, and investor interest by capturing a building\u2019s performance across environmental, health, equity, and governance dimensions. For owners and operators, maintaining certification signals lower long-term risk and stronger asset value. \n\nRegulation is evolving quickly, raising the bar on reporting and risk management. The EU\u2019s C orporate Sustainability Reporting Directive, for example, req uires real-estate firms to disclose how sustainability issues affect their business and how their operations affect society and the environment. Meeting these rules demands richer data, clear targets, and transition plans that involve suppliers, contractors, and tenants alike. \n\nIn fast-growing cities, ESG priorities become even more urgent as water scarcity, pollution, and inequality converge on a massive scale. Here, green leases are taking hold, aligning landlords \n\nESG as a strategy for measurable value \n\n10 \n\n## Transportation \n\nThe transportation sector accounts for nearly a quarter of global CO\u2082 emissions, making it a prime ESG focus for policymakers and financial institutions alike. In response, firms are shifting from voluntary carbon disclosures to mandated ESG action. \n\nIn the EU, ReFuelEU Aviation and FuelEU Maritime regulations now require operators to steadily ramp up sustainable fuel use, starting at 2% in 2025 and climbing over the next two decades. The inclusion of shipping in the EU Emissions Trading System from 2024 has also pushed maritime companies to accelerate low-carbon investments. For example, Maersk continues to scale its fleet of methanol-fueled container ships, aiming for netzero across operations by 2040. \n\nIn the U.S., the Department of Energy launched the National Zero-Emission Freight Corridor Strategy in 2024 to electrify key transport routes and reduce scope 3 emissions for logistics-heavy sectors. Major trucking firms have responded by investing in electric freight vehicles and infrastructure to meet customer ESG requirements. Airlines, too, are adjusting. For example, Lufthansa and Delta have expanded their use of sustainable aviation fuel (SAF), aligning with both regulatory mandates and investor expectations for emissions transparency. SAF use remains limited, but ESG ratings and customer pressure are accelerating its adoption across the industry. \n\n## Technology, media & telecommunications (TMT) \n\nIn the TMT sector, sustainability has moved from a secondary concern to a strategic priority. As of 2024, 71% of investors expect tech companies to embed sustainability into their core business strategies. This growing pressure is fueling record investment in ESG technologies, with global spend on ESG software reaching $941 million in 2023 and expanding at a CAGR of 17 .3%. \n\nTMT companies are responding with tangible, data-driven action. Manual tracking is being replaced by AI-powered carbon models that offer real-time visibility into emissions across the value \n\nchain, particularly among high-impact suppliers. This capability helps firms anticipate regulatory risks, avoid reputational exposure, and meet disclosure requirements with confidence. , for example, uses AI to estimate the Netflix carbon footprint of each production, enabling teams to choose greener filming locations and optimize schedules to lower emissions. Qualcomm\u2019s 2023 chip-fab retrofit reduced water use by 40% and cut operating costs by 2%, showing that sustainable upgrades can deliver both environmental and financial returns. \n\n## E nergy & utilities \n\nFor energy and utilities, ESG is existential. Nearly all companies (96%) now report under the TCFD 6 framework, but only 5 % provide high-quality disclosures, and just 41% have a credible plan to reach net zero. The gap between reporting and \n\nreal action is still wide. Meanwhile, investment in \u2014 the energy transition keeps climbing $2.1 trillion in 2024. That money is going to companies that \u2019 Real- can prove they re serious about change. world shifts underscore the urgency. \u00d8rsted \n\nESG as a strategy for measurable value \n\n11 \n\npivoted from oil and gas to renewables and now generates 70% of revenue from offshore wind. In Texas, ERCOT deployed AI to balance solar and wind on the grid, cutting blackout risk by 20% in two years. \n\nMining companies are under similar pressure. In 2024, they improved their ESG disclosure scores \n\nfrom 51% to 58% as investors demanded clearer sustainability plans before releasing funds. For utilities, delaying modernization isn\u2019t just risky, it\u2019s expensive. Stranded assets could cost tens of billions. \n\n## Manufacturing & industrials \n\nManufacturers are the muscle behind the lowcarbon transition, but they\u2019re feeling the strain. The sector poured $31 billion into 192 clean-tech plants and a record $238 billion into new factory builds\u2014investments expected to add 25,000 jobs. Yet raw-material prices are expected to edge up another 2.7 percent next year, and without serious retraining, the U.S. could be short nearly two million skilled workers by 2034. \n\nTo stay ahead, companies need to work smarter. Take Bosch\u2019s EV-battery site in Indiana: by pairing AI with predictive maintenance, the plant cut downtime by 30%, shaving energy waste and pushing output higher. Examples like this show how efficiency, digitalization, and workforce readiness must move in lockstep for manufacturers to lead the transition and absorb rising input costs. \n\n## Consumer goods & retail \n\nToday\u2019s shoppers hold you to higher standards: 80% will pay nearly 10% more for products they trust as sustainable, and 85% already feel climate change is affecting their lives. Take Unilever\u2019s EcoWash detergent. Fully carbon-labeled and sold in deposit-return packaging, drove 25% sales growth in its first year while cutting packaging waste by 40%. \n\nR egulators are matching consumers step-for-step. The EU\u2019s CSRD expands disclosure to cover \n\nend-to-end ingredient traceability. Brands that can\u2019t prove low-impact sourcing risk fines, shrinking shelf space, and lost customer loyalty. W inning means hardwiring transparency into the business \u2014 digital tagging for every batch, verified supplier audits, and plain-language impact reports that consumers and regulators can trust. Those who build that clarity now will secure shopper loyalty, keep premium shelf spots, and stay ahead of tightening rules. \n\n## Health care & life sciences \n\nESG in health care now goes well beyond recycling bins and greener buildings. The conversation has shifted to a larger goal: deliver better care to more N people while cutting both costs and carbon. early 98% of health-care CEO plans a merger, \n\nac quisition, or strategic alliance this year to scale lower-carbon, value-based care models. The aim is to pool resources, expand digital health, and lift outcomes across entire populations, not just within a single hospital system. \n\nESG as a strategy for measurable value \n\n12 \n\nYet efficiency gaps remain huge. Administrative waste still drains an estimated $200-300 Yet efficiency gaps remain huge. Administrative waste still drains an estimated $200\u2013300 billion from the U.S. system each year, capital that could fund new nurses, advanced billion from the U.S. system each year, capital that could fund new nurses, advanced equipment, or outreach in underserved communities. Al offers a clear fix, but only 13% of equipment, or outreach in underserved communities. AI offers a clear fix, but only 13% of hospital CIOs have a roadmap to automate at scale. hospital ClOs have a roadmap to automate at scale. ||| a Environmental: building Environmental: building a greener future The environmental pillar has shifted from soft ambition to hard requirement. In 2024, global The environmental pillar has shifted from soft ambition to hard requirement. In 2024, global spending on clean-energy technologies crossed $2 trillion for the first time, and regulators are spending on clean-energy technologies crossed $2 trillion for the first time, and regulators are matching that momentum with tighter disclosure rules. Under the EU\u2019s CSRD and Taxonomy, matching that momentum with tighter disclosure rules. Under the EU\u2019s CSRD and Taxonomy, CFOs will soon need to publish climate metrics with the same rigour as financials. That means CFOs will soon need to publish climate metrics with the same rigour as financials. That means energy efficiency, renewable uptake, and resource circularity are no longer side projects; they energy efficiency, renewable uptake, and resource circularity are no longer side projects; they are core drivers of cost, capital, and credibility. are core drivers of cost, capital, and credibility. \n\nClimate action: the importance of reducing carbon emissions, Climate action: the importance of reducing carbon emissions, resource efficiency, and renewable energy adoption resource efficiency, and renewable energy adoption \n\nFor companies committed to ESG, climate action For companies committed to ESG, climate action means making measurable progress on means making measurable progress on greenhouse gas (GHG) emissions, resource and greenhouse gas (GHG) emissions, resource and energy efficiency, and renewable energy adoption. energy efficiency, and renewable energy adoption. By 2024, more than 1,500 global firms had By 2024, more than 1,500 global firms had pledged science-based net-zero targets, but pledged science-based net-zero targets, but investors and regulators now expect these investors and regulators now expect these promises to be backed by clear, transparent promises to be backed by clear, transparent evidence, not just headlines. evidence, not just headlines. \n\nImproving resource efficiency is often the fastest Improving resource efficiency is often the fastest path to cut emissions and costs. Organizations path to cut emissions and costs. Organizations that implement ISO 50001 energy management that implement ISO 50001 energy management systems typically achieve 8\u201315% energy savings systems typically achieve 8-15% energy savings in the first year. Life-cycle assessments can find in the first year. Life-cycle assessments can find ways to trim material use by up to 20% through ways to trim material use by up to 20% through better design and smarter sourcing alone. better design and smarter sourcing alone. \n\n> ESG as a strategy for measurable value ESG as a strategy for measurable value \n\n13 13 \n\n- To make climate action effective, companies need a structured plan that includes: To make climate action effective, companies need a structured plan that includes: \n\n- To make climate action effective, companies need a structured plan that includes: \n\n- e Establishing a baseline. Use ISO 14064-1 standards to measure your current emissions Establishing a baseline. Use ISO 14064-1 standards to measure your current emissions accurately. Benchmark performance against industry peers to understand where you stand. accurately. Benchmark performance against industry peers to understand where you stand. \n\n- e Setting science-based targets. Align your goals with international climate agreements, such Setting science-based targets. Align your goals with international climate agreements, such as limiting warming to 1.5\u00b0C. Run climate scenario tests to see how your operations would as limiting warming to 1.5\u00b0C. Run climate scenario tests to see how your operations would hold up under more extreme weather or policy changes. hold up under more extreme weather or policy changes. \n\n- e Switching to renewables. Install on-site solar, heat pumps, or battery systems where Switching to renewables. Install on-site solar, heat pumps, or battery systems where feasible. Use power purchase agreements (PPAs) to source renewable electricity from feasible. Use power purchase agreements (PPAs) to source renewable electricity from external providers. external providers. \n\n   - Electrifying fleets and equipment. Transition company vehicles to electric or biofuel options. Electrifying fleets and equipment. Transition company vehicles to electric or biofuel options. Replace fossil-fuel systems \u2014 like boilers or industrial heaters \u2014 with electric alternatives. Replace fossil-fuel systems \u2014 like boilers or industrial heaters \u2014 with electric alternatives. \n\n- M \n\n- e Managing anaging resources in a circular way. resources in a circular way. Track your use of water, materials, and packaging. Track your use of water, materials, and packaging. Switch to recycled or certified materials and design products with reuse and recycling in mind. Switch to recycled or certified materials and design products with reuse and recycling in mind. \n\n> ESG as a strategy for measurable value ESG as a strategy for medsurablewalde \n\n> 14 14 \n\nBelow is an executive snapshot, distilled from ISO IWA 48, pairing each environmental factor with its intended outcome and a shortlist of proven actions. \n\n## ESG-aligned environmental actions and targets \n\n**==> picture [1041 x 986] intentionally omitted <==**\n\n**----- Start of picture text -----**<br>\nEnvironmental factors Intended outcome\/targets Action examples<br>Climate change\/ Establish GHG baseline Conduct GHG analysis in line with<br>greenhouse gases  Benchmark against sector peers ISO 14064-1<br>(GHG) emissions<br>Set reduction or net-zero targets Identify benchmarking partners<br>and develop project with trade<br>Develop implementation plans<br>associations and academia<br>Prepare operations for extreme<br>Set and track evidence-based<br>temperature events<br>emissions reduction targets<br>Select and disclose climate<br>scenarios, risks, and opportunities<br>Identify vulnerable groups and<br>ecosystems, and de ne adaptation<br>fi<br>and mitigation actions<br>R<br>un simulations (e.g. climate stress<br>testing) to assess resilience<br>Energy, including  Reduce consumption by X% Develop systems to monitor and<br>energy management compared to base year manage product, distribution, and<br>,<br>substitution and  energy use<br>T<br>ransition to renewable energy<br>reduction<br>with interim targets Implement ISO 50001 for energy<br>ef<br>ciency improvements<br>Shift  eet vehicles to cleaner<br>fi<br>fl<br>energy sources (electric, hybrid,  Conduct energy audits (per ISO<br>50002<br>biofuel, hydrogen) ) to identify opportunities<br>Lower overall GHG emissions Increase on-site renewable<br>generation (solar, battery storage,<br>Improve operational energy<br>heat pumps)<br>efficiency<br>Purchase renewable energy where<br>possible<br>**----- End of picture text -----**<br>\n\n\nESG as a strategy for measurable value \n\n15 \n\n**==> picture [1040 x 1257] intentionally omitted <==**\n\n**----- Start of picture text -----**<br>\nEnvironmental factors Intended outcome\/targets Action examples<br>Nature, biodiversity,  Increase use of certified wood;  Expand certified plantations and<br>and ecosystem services phase out non-recycled wood by  natural capital<br>2030<br>Improve soil quality; plant and<br>Boost local biodiversity around  retain trees; protect and expand<br>sites<br>sensitive areas (hedgerows, bogs,<br>woodlands)<br>Establish and protect conservation<br>zones<br>Plant native species suited to<br>future climate and increase cooling<br>zones<br>Lower wildfire risks by maintaining<br>moorland<br>Engage communities on moorland<br>Reduce flood risks with blue-green<br>maintenance and flood<br>infrastructure, natural flood  management<br>management, and rewilding<br>Integrate biodiversity<br>Expand on-site renewable<br>considerations into decision-<br>generation (e.g. solar, battery<br>making<br>storage, heat pumps)<br>Prioritize purchasing renewable<br>energy<br>Water C<br>Reduce water consumption onduct water footprint analysis<br>and create reduction plans<br>Increase use of recycled water in<br>production Increase recycled water use in<br>production by X% annually<br>Improve water sanitation<br>Implement a Sustainable<br>Ensure water<br>quality meets<br>D D<br>evelopment Goals (S G)<br>re<br>quired standards for people and<br>management system<br>ecosystems<br>Human and materials\/\n Perform cradle-to-cradle or cradle- Form a project team to prioritize<br>materials and products to-grave life cycle assessments for  annual life cycle assessments for<br>every product the top X% of products by volume<br>Reduce material resource use  Conduct environmental risk<br> X% assessments<br>by<br> before a specified date<br>A<br>dopt efficiency practices, use<br>lower-impact materials, reduce<br>waste, and advance product<br>circularity<br>**----- End of picture text -----**<br>\n\n\nConduct risk assessments \n\nESG as a strategy for measurable value \n\n16 \n\nThese moves line up squarely with the EU Taxonomy\u2019s environmental objectives and the CSRD\u2019s coming disclosure rules, weaving climate metrics into everyday decision-making. Next, we\u2019ll dive into case studies that reveal how leading brands turn this roadmap into measurable results. \n\n## Real-life environmental projects \n\n## Case 1: Google \n\nGoogle has turned its global data-centre network into a real-time clean-power lab. Facing soaring demand for AI and cloud services, it pledged to run every site on 24\/7 carbon-free energy (CFE). The strategy is simple: match each megawatt-hour consumed with an equal megawatt-hour of wind, solar, or geothermal power in the same hour on the same grid. \n\nIn Nevada, Google co-developed a nextgeneration geothermal plant with startup Fervo. Across Europe and the Americas, it signed bespoke power-purchase agreements to bring \n\nnew wind and solar projects online. Advanced AI forecasting then balances those resources hour by hour, so servers draw only from clean generation. The results speak for themselves. By December 2024, Google had raised its hourly CFE score from 55% to 64%, cutting operational emissions even as computing loads climbed. Remaining on track for net-zero operations by 2030, Google proves that you can scale digital infrastructure and shrink carbon footprints in parallel when innovation and procurement pull together. \n\n## Case 2:  Siemens \n\nSiemens tackled its own carbon footprint head-on. Between 2019 and 2024, the company cut Scope 1 and 2 emissions by 50% by large-scale energyefficiency retrofits and a full shift to renewable power. That meant replacing aging gas boilers with electric heat pumps in multiple factories, retrofitting lighting and HVAC systems for maximum efficiency, and signing long-term agreements with wind and solar farms to cover 100 percent of its global electricity needs. The company then pushed decarbonization downstream. It issued Environmental Product \n\nDeclarations across its major lines, giving customers a clear view of each product\u2019s carbon footprint and, in turn, a roadmap to shrink their own. Today, more than 90 percent of Siemens\u2019 portfolio helps buyers cut lifecycle emissions. By pairing smarter operations with data-rich products, Siemens moved from reporting progress to enabling it at scale. Its continued investment in digital twins, AI-driven maintenance, and supplychain traceability shows the payoff: sustainability and innovation accelerating together rather than competing for attention. \n\nESG as a strategy for measurable value \n\n17 \n\n## Case 3: Unilever Case 3: Unilever \n\nUnilever advanced its sustainability goals on two key fronts: packaging and operations. The Unilever advanced its sustainability goals on two key fronts: packaging and operations. The company increased the share of recyclable or compostable plastics in its packaging to 74%, up company increased the share of recyclable or compostable plastics in its packaging to 74%, up from 60% in just two years, closing in on its 100% target by 2025. At the same time, factory from 60% in just two years, closing in on its 100% target by 2025. At the same time, factory upgrades and new renewable energy contracts delivered a 16% reduction in Scope 1 and 2 upgrades and new renewable energy contracts delivered a 16% reduction in Scope 1 and 2 emissions compared to its 2015 baseline. emissions compared to its 2015 baseline. The strategy is practical and measurable. Working closely with suppliers, Unilever redesigned The strategy is practical and measurable. Working closely with suppliers, Unilever redesigned Vaseline lotion pumps to eliminate metal springs, replacing them with an all-plastic version Vaseline lotion pumps to eliminate metal springs, replacing them with an all-plastic version accepted by most North American recyclers. The new bottles, made from 50% post-consumer accepted by most North American recyclers. The new bottles, made from 50% post-consumer resin, have cut virgin plastic use by the equivalent of 11 million bottles and removed 130 resin, have cut virgin plastic use by the equivalent of 11 million bottles and removed 130 tonnes of plastic since 2018. tonnes of plastic since 2018. On the energy side, Unilever signed a 20-year solar power agreement in India that now On the energy side, Unilever signed a 20-year solar power agreement in India that now supplies a quarter of the electricity needs across 32 sites, including third-party factories. The supplies a quarter of the electricity needs across 32 sites, including third-party factories. The deal reduces Scope 3 emissions by 28,000 tonnes CO\u2082e annually and secures roughly 25% in deal reduces Scope 3 emissions by 28,000 tonnes CO2e annually and secures roughly 25% in electricity cost savings. electricity cost savings. \n\nTo tackle single-use plastics in emerging markets, the company piloted more than 50 refill and To tackle single-use plastics in emerging markets, the company piloted more than 50 refill and reuse programs \u2014 from in-store refill stations in Jakarta to countertop dispensers in reuse programs \u2014 from in-store refill stations in Jakarta to countertop dispensers in Bangladesh. These initiatives have helped reduce plastic waste and laid the groundwork for Bangladesh. These initiatives have helped reduce plastic waste and laid the groundwork for Unilever\u2019s 2030 goal: making all rigid packaging reusable, recyclable, or compostable and Unilever\u2019s 2030 goal: making all rigid packaging reusable, recyclable, or compostable and doing the same for flexible packaging by 2035. doing the same for flexible packaging by 2035. \n\n> ESG as a strategy for measurable value ESG as a strategy for measurable value \n\n18 18 \n\n## |a|a a Social: driving equity and Social: driving equity and community impact community impact \n\nStrong social performance is now as critical to the bottom line as product innovation or cost Strong social performance is now as critical to the bottom line as product innovation or cost control. Companies in the top quartile for ethnic diversity are 39% more likely to outperform control. Companies in the top quartile for ethnic diversity are 39% more likely to outperform their peers, and those with gender-diverse leadership are 27% more likely to do so. their peers, and those with gender-diverse leadership are 27% more likely to do so. Organizations with highly engaged employees report 21% higher profitability and 41% lower Organizations with highly engaged employees report 21% higher profitability and 41% lower absenteeism. In other words, investments in people and community are a powerful driver of absenteeism. In other words, investments in people and community are a powerful driver of long-term shareholder value. long-term shareholder value. In the pages that follow, we\u2019ll show how the \u201cS\u201d in ESG delivers a tangible advantage. You\u2019ll In the pages that follow, we'll show how the \u201cS\u201d in ESG delivers a tangible advantage. You'll see how DEIB programs, living-wage policies, and rigorous health-and-safety standards boost see how DEIB programs, living-wage policies, and rigorous health-and-safety standards boost performance and retention. We\u2019ll highlight global brands that have turned community performance and retention. We'll highlight global brands that have turned community commitments into measurable results and walk through our own case studies where social commitments into measurable results and walk through our own case studies where social impact is woven directly into technology solutions. impact is woven directly into technology solutions. \n\nNext, we'll dive into the concrete strategies top firms use to embed social value at every level of Next, we\u2019ll dive into the concrete strategies top firms use to embed social value at every level of their operations, starting with their people. their operations, starting with their people. \n\n> ESG as a strategy for measurable value ESG as a strategy for measurable value \n\n19 19 \n\n## Employee well-being: focus on diversity, equity, inclusion, and belonging (DEIB), fair wages, and safe working conditions \n\nIn ESG terms, employee well-being means embedding workforce health, dignity, inclusion, and fair treatment into an organization\u2019s operations and strategy. When companies invest in a workforce where everyone feels safe, respected, fairly paid, and genuinely included, the return shows up in employee engagement, profitability, and growth. Organizations in the top quartile for workforce diversity are 36% more likely to outperform their industry medians in financial returns. At the same time, nearly 80% of employees now expect company leadership to take action on diversity, equity, inclusion, and belonging (DEIB). \n\nDEIB stands for Diversity, Equity, Inclusion, and Belonging. It's a framework that aims to create a workplace where all employees feel valued, respected, and have equal opportunities, while also fostering a sense of belonging. \n\nDEIB isn\u2019t just something you put in a policy doc and forget. When companies hard-wire equity into hiring, build transparent pay frameworks, and nurture truly inclusive teams, the payoff is clear: inclusive teams outperform others by up to 30%. A workplace that fuels belonging drives a 56% jump in job performance and slashes sick days by 75%. \n\nBut those gains vanish without sustained effort. One-off workshops and lofty vision statements won\u2019t cut it. Lasting change comes from embedding DEIB into every people process \u2014 recruiting, reviews, promotions, and day-to-day team dynamics \u2014 and measuring progress just as rigorously as you track revenue. \n\n## Diversity, Equity, Inclusion and Belonging (DEIB) at organizations \n\n**==> picture [918 x 334] intentionally omitted <==**\n\n**----- Start of picture text -----**<br>\nBe accountable<br>Feeling accepted as members of a group,<br>valued, and connected with the company<br>DEI is the base to build on<br>Diversity<br>Ensuring that all individuals have access<br>Focus on purpose<br>to the same opportunities and that they<br>are treated fairly<br>Accept that your company<br>Belonging<br>isn't for everybody<br>Welcoming and representation of<br>Make it a conscious effort Equity Inclusion different dimension of diversity<br>T<br>ruly include your gig<br>workers  Building a work environment where<br>everyone's thoughts, ideas, and<br>perspectives matter<br>Lead by example<br>**----- End of picture text -----**<br>\n\n\nESG as a strategy for measurable value \n\n20 \n\nWorkplace safety and fair compensation complete the picture. Nearly 3 million people die every year from work-related causes. As climate risks intensify, an additional 860,000 occupational deaths are now linked to exposure to extreme heat and environmental hazards. At the same time, millions still earn below a living wage. In the UK alone, 15.7% of jobs pay less than the Real Living Wage. Addressing these systemic gaps requires credible standards. ISO 45001, SA8000, and the Fair Pay Charter offer rigorous certification frameworks that operationalize workplace health, human rights, and wage fairness ISO-45001, SA8000. \n\nTo illustrate how these principles translate into action, the table below provides a structured guide to practical interventions. From blind hiring to stress-reduction partnerships, from pay audits to safety certifications, these examples show how organizations can integrate DEIB, wage fairness, and workplace safety into their business core: \n\n**==> picture [1045 x 875] intentionally omitted <==**\n\n**----- Start of picture text -----**<br>\nSocial dimensions Intended outcome\/targets Action: actual examples<br>\u2014 H<br>Respecting differences  Everyone   employees and  R ensures open access to all roles<br>and inclusion applicants \u2014 is treated with  based on qualifications and<br>fairness, dignity, and equal  experience. Training is made<br>accessible across the board.<br>opportunity.<br>P C<br>Fair pay and labor  ay is determined by skills, role  onduct a pay equity review.<br>practices requirements, and experience, not  Standardize pay grades. Budget for<br>bias. ustments.<br>any required adj<br>P<br>rotecting vulnerable  Safeguard users from harm,  Offer daily spend limits, website<br>consumers<br>especially minors and at-risk  blockers, and payment restrictions<br>individuals.<br>to help users stay in control.<br>M<br>odern slavery and  Suppliers must treat workers fairly,  Audit suppliers on wages, working<br>exploitative employment with safe conditions and proper  conditions, and workforce<br>Cut ties with those that<br>compensation. composition.<br>fall short.<br>Reducing stress and  Support victims of domestic abuse  Fund local support organizations<br>violence-related harm and reduce related harm. that offer direct help and resources<br>to affected individuals.<br>Supporting local  Boost local employment, cut  Relocate production to regional<br>economies<br>transport costs, and support  sites, source locally (e.g., island-<br>sustainable sourcing. grown barley), and switch to<br>renewable energy.<br>**----- End of picture text -----**<br>\n\n\nESG as a strategy for measurable value \n\n21 \n\n> These practical interventions embed DEIB, living wages, and safe workplaces into daily These practical interventions embed DEIB, living wages, and safe workplaces into daily operations instead of treating them as standalone programs. By pairing ISO 45001 operations instead of treating them as standalone programs. By pairing ISO 45001 certification, SA8000 social accountability, and Fair Pay Charter commitments, organizations certification, SA8000 social accountability, and Fair Pay Charter commitments, organizations protect and empower their people while solidifying their social license to operate. protect and empower their people while solidifying their social license to operate. \n\n## Real-life social projects Real-life social projects \n\n## Case 1: Microsoft Case 1: Microsoft \n\nIn 2023, Microsoft took its Airband Initiative further, aiming to close the digital divide for rural In 2023, Microsoft took its Airband Initiative further, aiming to close the digital divide for rural and remote communities worldwide. By partnering with local internet providers and using and remote communities worldwide. By partnering with local internet providers and using innovative TV white-space and satellite technologies, Microsoft was able to deliver high-speed innovative TV white-space and satellite technologies, Microsoft was able to deliver high-speed connectivity where traditional broadband doesn't reach. connectivity where traditional broadband doesn\u2019t reach. But connectivity was only part of the solution. Microsoft also worked with nonprofits and But connectivity was only part of the solution. Microsoft also worked with nonprofits and government agencies to offer digital literacy training and provide devices for schools and small government agencies to offer digital literacy training and provide devices for schools and small businesses. By the end of 2024, the Airband Initiative had brought reliable internet access to businesses. By the end of 2024, the Airband Initiative had brought reliable internet access to over 51 million people. The result: new opportunities for education, healthcare, and economic over 51 million people. The result: new opportunities for education, healthcare, and economic growth in communities that had been left behind. growth in communities that had been left behind. \n\n## Case 2: Schneider Electric Case 2: Schneider Electric \n\nIn 2024, Schneider Electric rolled out its Villaya In 2024, Schneider Electric rolled out its Villaya Flex microgrid solution to tackle energy poverty in Flex microgrid solution to tackle energy poverty in off-grid communities across sub-Saharan Africa. off-grid communities across sub-Saharan Africa. Working with local cooperatives and NGOs, the Working with local cooperatives and NGOs, the company installed modular solar-battery company installed modular solar-battery microgrids to power clinics, schools, and small microgrids to power clinics, schools, and small businesses. At the same time, Schneider trained businesses. At the same time, Schneider trained over 5,000 residents in system operation and over 5,000 residents in system operation and maintenance, ensuring communities had the maintenance, ensuring communities had the know-how to keep the lights on. know-how to keep the lights on. \n\nTo make those gains stick, Schneider also To make those gains stick, Schneider also introduced micro-financing schemes that let introduced micro-financing schemes that let communities invest in and ultimately own their communities invest in and ultimately own their energy assets. By 2025, these rural electrification energy assets. By 2025, these rural electrification projects had brought clean, reliable electricity to projects had brought clean, reliable electricity to more than 53.4 million people, exceeding its own more than 53.4 million people, exceeding its own 2024 sustainability goal a full year ahead of 2024 sustainability goal a full year ahead of schedule. \n\n> ESG as a strategy for measurable value ESG as a strategy for measurable value \n\n> 22 22 \n\n## Case 3: IKEA \n\nIn 2024, IKEA Social Entrepreneurship scaled its work with mission-driven enterprises to open fair-wage jobs for people on the margins of the labour market. Through a mix of accelerator programmes and direct procurement, IKEA backed more than 100 social businesses \u2014 from women-led cooperatives in Jordan to artisanal weaving groups in Bangladesh. Support included technical coaching, access to global markets, and guaranteed purchase volumes. Over 120 IKEA co-workers served as mentors, helping partners raise product quality and build operational muscle. \n\nBy August 2024, the effort had touched roughly one million lives: creating steady income, strengthening local economies, and proving that inclusive supply chains can deliver both social impact and commercial value. \n\n## Innowise input \n\n## Case 1: Mobile medical advisor for travelers \n\nInnowise built a cross-platform mobile app that helps travelers get medical guidance when they are away from home. Users can describe symptoms by text, voice, or image, receive a response, translate it into the local language, and find nearby doctors, hospitals, or pharmacies through map services. \n\nThe social value is access. A traveler in another country may not know the local language, the healthcare system, or where to go for help. The app reduces that first barrier: it helps users explain what is wrong, understand the recommendation, and reach medical support faster. To reduce the risk of unsafe self-treatment, the app includes medical disclaimers and points users toward professional care. \n\n## Case 2: VOKA 3D Anatomy & Pathology \n\nD Innowise partnered with medical experts to build VOKA 3D Anatomy & Pathology, a digital 3 atlas for medical education and patient communication. The platform includes 3D models of MRI\/ normal anatomy and pathological conditions, built with input from doctors and based on C T scans, histology references, and clinical manuals. \n\nThe project helps students, doctors, and patients understand the human body in a more M practical way than at diagrams or static textbooks. edical students can study anatomy and fl pathology in 3D. Doctors can use visual models to explain diagnoses. Patients can better understand what is happening in their body and why treatment matters. Since 2017, VOKA has grown to more than 1,000,000 users across 190 countries. \n\nESG as a strategy for measurable value \n\n23 \n\n- Case 3: EdTech platform for mentor and coach matching Case 3: EdTech platform for mentor and coach matching \n\nInnowise built an education platform that helps mentors, coaches, students, and tutors work Innowise built_an education platform that helps mentors, coaches, students, and tutors work with learning data in one secure system. The client needed a faster way to collect and process with learning data in one secure system. The client needed a faster way to collect and process information, support mentor recommendations, and replace a slower platform with limited information, support mentor recommendations, and replace a slower platform with limited functions. functions. \n\n> The project supports better access to learning support. Instead of relying on scattered manual The project supports better access to learning support. Instead of relying on scattered manual steps, the platform collects user data, stores it securely, and prepares it for mentor matching steps, the platform collects user data, stores it securely, and prepares it for mentor matching \n\n> and other education tools. For students and tutors, this means less friction in the learning and other education tools. For students and tutors, this means less friction in the learning process. For the client\u2019s team, it means stronger control over sensitive education data and process. For the client\u2019s team, it means stronger control over sensitive education data and fewer manual tasks. fewer manual tasks. \n\n- Case 4: Distance learning platform for public schools Case 4: Distance learning platform for public schools \n\nInnowise built a web, iOS, and Android distance learning platform for elementary, middle, and Innowise built a web, iOS, and Android distance learning platform for elementary, middle, and high school students. The client needed a stable system for online lessons that could support high school students. The client needed a stable system for online lessons that could support thousands of users at the same time and become part of the education process for more than thousands of users at the same time and become part of the education process for more than 200 public schools. 200 public schools. The platform gives teachers tools to create and schedule lessons, invite students and parents, The platform gives teachers tools to create and schedule lessons, invite students and parents, run online classes, prepare tests, and check student answers. It helped schools continue run online classes, prepare tests, and check student answers. It helped schools continue teaching during quarantine restrictions and gave students access to lessons when in-person teaching during quarantine restrictions and gave students access to lessons when in-person learning was disrupted. The platform is now used across hundreds of schools. learning was disrupted. The platform is now used across hundreds of schools. \n\n**==> picture [347 x 28] intentionally omitted <==**\n\n**----- Start of picture text -----**<br>\nESG as a strategy for measurable value<br>ESG as a strategy for measurable value<br>**----- End of picture text -----**<br>\n\n\n> 24 24 \n\n## Governance: the backbone of sustainable growth \n\nEnvironmental and social issues often grab the spotlight in ESG conversations. Strong corporate governance, however, is what holds the whole structure together. When boards fail to enforce accountability, companies risk the scandals and missteps that dominate headlines. Effective governance embeds ESG into every strategic choice, every policy decision, and every day-today operation. \n\nThe financial impact is clear. As of May 2024, companies ranked in the top quintile for MSCI ESG Ratings financed themselves at a weightedaverage cost of capital of 6.8 % compared to 7.9% for those at the bottom. That 110 basis-point edge translates directly into lower funding costs, \n\nunderscoring how robust governance can drive financial performance. \n\nGovernance also underpins trust. Companies that adopt transparent data practices, clear whistleblower channels, and robust conflict-of-interest disclosures reduce regulatory, cybersecurity, and reputational risks. No wonder 52% of consumers say they trust businesses more when security and accountability policies are communicated openly. \n\nThis section covers board-level best practices aligned with ISO IWA 48, showcases global case studies of governance-driven value creation, and explains how Innowise embeds these principles to make governance the cornerstone of sustainable growth. \n\n## Transparency and accountability: why ethical business practices and compliance matter \n\nTransparent and accountable governance are fundamental to ESG. Consistently disclosing material information and assigning responsibility for decisions help stakeholders assess and trust a company\u2019s conduct. Ethical business practices and regulatory compliance actively reduce liabilities, strengthen stakeholder relationships, and lower the cost of capital. \n\nThe impact is measurable. Companies with strong governance secure better financing. As of May 2024, top ESG performers financed at a weightedaverage cost of capital of 6.8%, compared to 7.9% for the bottom quintile, a clear 110-basis-point edge directly linked to governance. \n\nOn the flip side, governance failures are costly. In 2024, SEC and CFTC actions against 26 firms for off-channel communication and recordkeeping lapses totaled over $ High- 475 million in fines. : profile cases underscore the risk JPMorgan paid about $348 million for trading-surveillance gaps, and Citigroup faced a $136 million penalty for data-management failures. Such enforcement often knocks share prices down by roughly 5\u201310% in the weeks after announcements, eroding market value and shaking investor confidence. \n\nESG as a strategy for measurable value \n\n25 \n\nTrust, built through governance, acts as intangible capital. For example, 52% of consumers say they trust companies more when security and accountability are clearly communicated. Transparent data practices and clear whistle-blower channels mitigate reputational, cybersecurity, and regulatory risks. Data breaches alone cost an average of $2.22 million in 2024, underscoring the value of proactive risk management. For investors, employees, and partners, ethical governance signals reliability, fueling engagement and further reducing capital costs. \n\nToday\u2019s regulatory frameworks demand robust governance. The revised G20\/OECD Principles (June 2023) emphasize board responsibilities, stakeholder rights, and integrating sustainability at the core. The EU Corporate Sustainability Reporting Directive (CSRD) now requires transparency on governance, from board diversity to anti-corruption measures and risk oversight, raising the bar for all market players. ]. Embedding these frameworks ensures compliance and positions companies to adapt as regulations evolve. \n\nBelow is a table illustrating key governance factors, their intended outcomes, and possible actions. \n\n## Examples of actions based on governance aspects \n\n## Governance factors Intended outcome\/targets \n\n## Action examples \n\nBoard diversity, Reach X% board representation from independence and diverse groups executive compensation Reach X% female board representation Maintain executive compensation ratio at X% (median executive vs employee pay) \n\n- Limit executive compensation growth to X% annually \n\nLink X% of executive pay to performance and sustainability goals \n\nEnsure X% independent board members Ensure X% non-executive board members \n\nPublish board competence matrix \n\nA nti-corruption and Report annual bribery and corruption bribery cases resulting in penalties or dismissal \n\nPublish the board competence matrix \n\nTrack and report board diversity Disclose executive compensation relative to average employee pay and company performance \n\nMonitor the share of independent directors and report any conflicts of interest Monitor compliance with anti-corruption regulations \n\nEnsure X% of third-party relationships pass due diligence and comply with anticorruption policies \n\nESG as a strategy for measurable value \n\n26 \n\n**==> picture [1041 x 1350] intentionally omitted <==**\n\n**----- Start of picture text -----**<br>\nGovernance factors Intended outcome\/targets Action examples<br>Regulatory compliance Monitor incidents of non-compliance with  Monitor compliance with<br>industry or regulatory labeling and  applicable laws and<br>marketing codes regulations<br>Report X% of annual income spent on  Track compliance trends<br>fines, penalties, compensation and  and regulatory changes<br>damages from violations of applicable<br>laws and regulations<br>Privacy and data  Report annual % of data breaches  Monitor number of data<br>management resulting in customer data loss breaches and violations<br>investigated and resolved<br>Achieve X% of personnel completing<br>to assess risk management<br>cybersecurity training and quarterly<br>and data integrity<br>phishing tests<br>Engagement with  Reach X% shareholder attendance and  Monitor shareholder<br>interested parties engagement participation in meetings<br>and organizational<br>Apply various formats and channels for<br>engagement<br>stakeholder engagement<br>Monitor stakeholder<br>Reach X% stakeholder participation<br>participation in<br>engagement activities<br>Ethics training and  Achieve X% of personnel completing  Monitor ethics training<br>policies annual ethics training implementation<br>Maintain ethics policy violation rate at X%  Establish and maintain<br>annually ethical guidelines and<br>codes of conduct<br>Transparency and  Achieve X% disclosure compliance rate  Implement financial and<br>disclosure<br>based on timely regulatory filings non-financial reporting for<br>accurate and timely<br>Report annual number of formal<br>disclosures<br>grievances filed<br>Risk management  Repair X% of operations or assets  Implement a risk<br>effectiveness<br>identified as at risk management framework to<br>identify, assess and<br>Invest X% of total revenue in climate and<br>mitigate risks for greater<br>disaster risk mitigation<br>resilience<br>Cover X% of assets and activities under<br>the business continuity plan<br>**----- End of picture text -----**<br>\n\n\nESG as a strategy for measurable value \n\n27 \n\n## Real-life governance projects \n\n## Case 1: SAP \n\nSAP continued to apply double materiality, assessing sustainability topics through both financial risks and opportunities and their positive or negative impact on people and the environment. SAP also standardized parts of its Sustainability Statement, including policy information, so stakeholders could read ESG data with greater consistency across the report. \n\nThis gave SAP a stronger governance base for ESG reporting: sustainability topics were reassessed through the same CSRD-aligned process, and ESG performance remained part of one integrated report covering financial, environmental, social, and governance performance. \n\n## Case 2: ING \n\nING embeds sustainability into its governance model, treating ESG as part of risk management and corporate oversight rather than a separate reporting track. Its annual report included annual accounts, a sustainability statement, risk management, and corporate governance sections, while the ESG Committee supported the Supervisory Board on ESG strategy, disclosures, reporting, assurance, and emerging sustainability \n\nrisks. ING also kept ESG on the agenda for management boards, linking sustainability priorities to day-to-day business governance. By June 2025, Sustainalytics assessed ING\u2019s management of material ESG risk as \u201cStrong,\u201d with an ESG risk rating of 18.0, classified as low risk. In October 2025, MSCI upgraded ING\u2019s ESG rating from AA to AAA, showing stronger external confidence in the bank\u2019s ESG risk management. \n\n## Case 3: Unilever \n\nIn 2025, Unilever kept sustainability tied directly to leadership accountability through its Sustainability Progress Index. The index forms 15% of the company\u2019s Performance Share Plan and is assessed jointly by the Remuneration Committee and the Corporate Responsibility Committee. It covers four sustainability pillars and gives ESG targets a formal place in executive reward decisions, alongside financial measures such as \n\nsales growth, return on invested capital, and shareholder returns. \n\nFor the 2023-2025 Performance Share Plan, Unilever reported a 2025 SPI outcome of 190%, with the three-year SPI outcome calculated from 190% for 2025, 115% for 2024, and 115% for 2023 . This makes ESG performance part of measurable executive compensation, not just external sustainability messaging. \n\nESG as a strategy for measurable value \n\n28 \n\n## Innowise input Innowise input \n\nA manufacturing client needed to prepare environmental data for LCA and EPD certification A manufacturing client needed to prepare environmental data for LCA and EPD certification across cement production. The problem was not only reporting. The company had to collect across cement production. The problem was not only reporting. The company had to collect data from factories, materials, transport, production processes, and emissions calculations, data from factories, materials, transport, production processes, and emissions calculations, while reducing its dependence on external support for early data preparation. while reducing its dependence on external support for early data preparation. \n\nInnowise built two connected tools: an ESG and sustainability manager and an EPD manager. Innowise built two connected tools: an ESG and sustainability manager and an EPD manager. The first tool collects factory-level data on resource use, transport costs, production, and CO2 The first tool collects factory-level data on resource use, transport costs, production, and CO\u2082 emissions, then shows it in Power BI reports. The second tool prepares product and material emissions, then shows it in Power BI reports. The second tool prepares product and material data for LCA and EPD certification and sends it to LCA.no for final calculations. Access is data for LCA and EPD certification and sends it to LCA.no for final calculations. Access is managed through Azure Active Directory and Azure Key Vault, so sensitive environmental data managed through Azure Active Directory and Azure Key Vault, so sensitive environmental data is available only to approved users. is available only to approved users. \n\n> ESG as a strategy for measurable value ESG as a strategy for measurable value \n\n> 29 29 \n\n> The governance value is control over evidence. The client can see where each data point comes The governance value is control over evidence. The client can see where each data point comes from, who submits it, how it moves through the process, and which information supports from, who submits it, how it moves through the process, and which information supports product certification. As a result, the company reduced certification costs, lowered reliance on product certification. As a result, the company reduced certification costs, lowered reliance on external services, improved CO\u2082 monitoring, and brought its cement product line closer to external services, improved CO2 monitoring, and brought its cement product line closer to international LCA and EPD requirements international LCA and EPD requirements ESG standards & lati ESG standards & regulations \n\nSustainability regulation is becoming stricter in some areas, simpler in others, and far more Sustainability regulation is becoming stricter in some areas, simpler in others, and far more demanding in terms of evidence. Across OECD, G20, and FSB jurisdictions, 79% now require demanding in terms of evidence. Across OECD, G20, and FSB jurisdictions, 79% now require sustainability-related disclosure through law or regulation, while another 11% use listing rules. sustainability-related disclosure through law or regulation, while another 11% use listing rules. At the same time, the EU has narrowed parts of its sustainability regime: CSRD now focuses on At the same time, the EU has narrowed parts of its sustainability regime: CSRD now focuses on larger companies with more than 1,000 employees and above \u20ac450 million in net annual larger companies with more than 1,000 employees and above \u20ac450 million in net annual turnover, while CSDDD targets very large companies with more than 5,000 employees and turnover, while CSDDD targets very large companies with more than 5,000 employees and \u20ac1.5 billion turnover. The message is clear: fewer companies may report directly, but those \u20ac1.5 billion turnover. The message is clear: fewer companies may report directly, but those inside global value chains will still face ESG data requests from investors, banks, customers, inside global value chains will still face ESG data requests from investors, banks, customers, and procurement teams. and procurement teams. \n\n> ESG as a strategy for measurable value ESG as a strategy for measurable value \n\n> 30 30 \n\nHarmonisation is helping, but it has not removed complexity. ISSB standards are creating a global baseline for sustainability-related financial disclosure, with 36 jurisdictions adopting, using, or moving toward ISSB-based requirements by mid-2025. ESRS, meanwhile, remains the core reporting framework for companies in scope of CSRD. Together, they are making ESG data more comparable, but companies still need to manage different materiality lenses, assurance expectations, sector metrics, and regional obligations. \n\nThis section breaks down the key regulations and frameworks shaping ESG compliance in 2026: CSRD, CSDDD, SFDR, the EU Taxonomy, the European Green Deal, GRI, TCFD, and SASB. \n\n## Corporate Sustainability Reporting Directive \n\nThe Corporate Sustainability Reporting Directive is the EU\u2019s core framework for sustainability reporting. It requires companies in scope to disclose how sustainability issues affect their business and how their activities affect people and the environment. This double materiality approach moves ESG reporting beyond general statements and into structured, evidence-based disclosure. \n\nUnder the 2026 simplification package, CSRD scope has narrowed to companies with more than 1,000 employees and above \u20ac450 million in net annual turnover. For non-EU groups, the rules focus on companies with significant EU turnover and EU presence. This reduces the number of companies reporting directly, but it does not remove pressure from smaller suppliers. Large companies still need value-chain data, so midmarket firms may face ESG data requests even when they fall outside the formal reporting scope. \n\nCSRD reporting follows the European Sustainability Reporting Standards. ESRS requires companies to identify material impacts, risks, and opportunities, then link them to policies, targets, actions, metrics, governance responsibilities, and controls. In practice, this makes ESG reporting a cross-functional process involving finance, legal, HR, procurement, operations, IT, risk, and sustainability teams. \n\nFor executives, the main challenge is the operating model behind it. Each disclosure needs a clear owner, a reliable data source, documented methodology, and evidence strong enough for assurance. A practical starting point is a double materiality assessment, followed by a gap analysis against ESRS requirements. From there, companies can prioritize high-risk disclosures, assign data ownership, document controls, and prepare for audit-ready reporting. \n\n## Corporate Sustainability Due Diligence Directive \n\nW hile CSRD focuses on what companies disclose, CSDDD focuses on what they actually do. Companies in scope must identify and address serious human rights and environmental risks across their own operations, subsidiaries, and value chains. In practical terms, they need to understand where harm could happen, how \n\nserious it could be, what action is needed, and how each decision can be backed up with evidence. The European Commission presents the directive as a way to promote responsible business conduct across global value chains and strengthen risk management, resilience, and competitiveness. \n\nESG as a strategy for measurable value \n\n31 \n\nBy 2026, CSDDD had been narrowed under the EU\u2019s Omnibus simplification package. The Council confirmed that the directive now applies to companies with more than 5,000 employees and above \u20ac1.5 billion in net turnover. The revised rules also allow companies to focus due diligence on the parts of their chains of activities where actual or potential harm is most likely to occur. To reduce pressure on smaller suppliers, companies are expected to use reasonably available information before sending more detailed requests down the value chain. \n\nFor executives, CSDDD changes the question from \u201cdo we have a policy?\u201d to \u201ccan we show how risks \n\nare found, escalated, and addressed?\u201d A workable setup includes supplier risk mapping, grievance channels, escalation rules, remediation steps, and clear ownership for major human rights and environmental risks. Even companies outside the direct legal scope may still feel the impact through customer and investor requests, especially in higher-risk supply chains. For mid-market firms, a practical starting point is simple but important: keep a supplier-risk register, document basic due diligence checks, and show that material risks are reviewed and acted on. \n\n## Sustainable Finance Disclosure Regulation \n\nSFDR is the EU\u2019s main disclosure rule for sustainable finance. It applies to financial market participants and financial advisers, including asset managers, insurers, pension providers, and investment firms. Its role is not to tell investors which products are \u201cgood\u201d or \u201cbad.\u201d Its role is to make sustainability claims easier to compare and harder to overstate. \n\nThe regulation requires firms to explain two things: how sustainability risks may affect investment value, and how investment decisions may negatively affect people and the environment. These disclosures appear at both company and product level, including on websites, in precontractual documents, and in annual reports. This makes SFDR a key anti-greenwashing tool for financial products, especially funds promoted with environmental or social characteristics. \n\nBy 2026, SFDR is also in review. In November 2025, the European Commission proposed amendments to address the framework\u2019s complexity, reduce compliance costs, and make disclosures more useful for investors. This matters because SFDR has often been treated in the market as a product-labelling regime, even though its original design was disclosure-based. The reform aims to make sustainable finance information clearer, simpler, and more reliable. For companies outside the financial sector, SFDR still matters. Banks, asset managers, and insurers need credible ESG data from investee companies and corporate clients to support their own disclosures. That means emissions data, transition plans, controversy screening, human rights policies, governance controls, and taxonomy alignment can influence access to capital. \n\n## EU Taxono my Regulation \n\nThe EU Tax onomy gives companies and investors a common language for sustainable economic activity. It does not rate a company as \u201cgreen\u201d or \u201cnot green.\u201d Instead, it looks at specific activities \n\nand asks whether they substantially contribute to environmental objectives, meet technical screening criteria, avoid significant harm to other objectives, and follow minimum social safeguards. \n\nESG as a strategy for measurable value \n\n32 \n\n> For companies in scope, taxonomy reporting For companies in scope, taxonomy reporting \n\n> usually comes down to three business indicators: usually comes down to three business indicators: the share of turnover, capital expenditure, and the share of turnover, capital expenditure, and operating expenditure linked to taxonomy-eligible operating expenditure linked to taxonomy-eligible and taxonomy-aligned activities. \u201cEligible\u201d means and taxonomy-aligned activities. \u201cEligible\u201d means \n\n> an activity is covered by the taxonomy. \u201cAligned\u201d an activity is covered by the taxonomy. \u201cAligned\u201d means it meets the detailed criteria. This means it meets the detailed criteria. This \n\n> distinction is important because a company may distinction is important because a company may \n\n> operate in a sector covered by the taxonomy but operate in a sector covered by the taxonomy but still need to prove that the activity meets the still need to prove that the activity meets the required environmental thresholds. required environmental thresholds. By 2026, the framework is being simplified. The By 2026, the framework is being simplified. The \n\n> European Commission adopted changes to reduce European Commission adopted changes to reduce administrative \n\n> administrative burden while keeping the burden while keeping the taxonomy\u2019s core purpose: steering capital toward taxonomy\u2019s core purpose: steering capital toward sustainable activities. These simplification sustainable activities. These simplification \n\n> measures apply from 1 January 2026 and cover measures apply from 1 January 2026 and cover \n\n> the 2025 financial year, with an option for the 2025 financial year, with an option for \n\n> companies to apply them from the 2026 financial companies to apply them from the 2026 financial year instead. The Commission is also reviewing year instead. The Commission is also reviewing technical screening criteria to make the framework technical screening criteria to make the framework easier to use, improve access to green finance, and easier to use, improve access to green finance, and clarify how companies can demonstrate clarify how companies can demonstrate \n\n> compliance. compliance. \n\n## European Green Deal European Green Deal \n\n> The European Green Deal is the EU\u2019s long-term The European Green Deal is the EU\u2019s long-term policy framework for climate neutrality. It is not policy framework for climate neutrality. It is not \n\n> one regulation, but the umbrella behind many of one regulation, but the umbrella behind many of the rules companies now deal with, including the rules companies now deal with, including CSRD, the EU Taxonomy, sustainable finance rules, CSRD, the EU Taxonomy, sustainable finance rules, circular economy measures, energy-efficiency circular economy measures, energy-efficiency requirements, and transition-related sector requirements, and transition-related sector policies. Its core target is to make the EU climatepolicies. Its core target is to make the EU climateneutral by 2050, with the European Climate Law neutral by 2050, with the European Climate Law setting a binding target to reduce net greenhouse setting a binding target to reduce net greenhouse \u2014 gas emissions by at least 55% by 2030 compared gas emissions by at least 55% by 2030 compared with 1990 levels. with 1990 levels. For companies, the Green Deal matters because it For companies, the Green Deal matters because it connects ESG reporting with real economic policy. connects ESG reporting with real economic policy. lt shapes where capital flows, how public funding It shapes where capital flows, how public funding is allocated, which activities qualify as sustainable, is allocated, which activities qualify as sustainable, \n\n> and how high-emitting sectors are expected to and how high-emitting sectors are expected to transition. It also affects suppliers outside the EU, transition. It also affects suppliers outside the EU, since European customers and financial since European customers and financial institutions increasingly ask for emissions data, institutions increasingly ask for emissions data, product-level sustainability information, and product-level sustainability information, and transition plans. transition plans. \n\n> By 2026, the Green Deal has also become more By 2026, the Green Deal has also become more \n\n> industrial in tone. The Clean Industrial Deal, industrial in tone. The Clean Industrial Deal, launched in 2025, aims to turn decarbonisation launched in 2025, aims to turn decarbonisation , we into a competitiveness agenda by lowering energy into a competitiveness agenda by lowering energy \n\n> costs, supporting clean technology, and helping costs, supporting clean technology, and helping \n\n> energy-intensive industries modernize. This shift is energy-intensive industries modernize. This shift is important: the EU is still pursuing climate targets, important: the EU is still pursuing climate targets, but the policy language now places more but the policy language now places more \n\n> emphasis on affordability, industrial resilience, emphasis on affordability, industrial resilience, jobs, jobs, and clean production capacity. and clean production capacity. \n\n> ESG as a strategy for measurable value ESG as a strategy for measurable value \n\n> 33 33 \n\n## Global Reporting Initiative \n\nGRI is one of the most widely used frameworks for impact-focused sustainability reporting. Its main question is simple: what effects does the company have on the economy, the environment, and people? This framework can be used by companies of any size, sector, or ownership type, which is why it often works as a practical starting point before more regulation-heavy reporting begins. \n\nThe standards are built in three layers. \n\n- Universal Standards apply to all organizations and define the basic reporting principles. \n\n- Sector Standards help companies in higher-impact industries report on the issues most likely to matter in their field. \n\n- Topic Standards cover specific areas such as emissions, water, waste, labor practices, human rights, tax, anti-corruption, and biodiversity. \n\nThe framework is also being updated as sustainability expectations mature. One example is GRI 101: Biodiversity 2024, which applies to biodiversity reporting published from 1 January 2026 04: B 2016 and replaces GRI 3 iodiversity . The update asks companies to look beyond sitelevel impacts and assess how their operations and value chains affect ecosystems, species, and natural habitats. \n\nF or companies preparing for ESRS, GRI can support the impact materiality side of double materiality. It gives teams a structured base for identifying impacts on people, the environment, and the economy before those impacts are translated into ESRS disclosures. \n\n## - Task Force on Climate related Financial Disclosures \n\nTCFD has completed its work, but its in uence is still everywhere in climate reporting. The fl x framework gave companies a clear way to e plain climate-related financial risks through four areas: governance, strategy, risk management, and metrics and targets. This structure helped move climate disclosure from broad environmental messaging into a format investors could use to assess business exposure, resilience, and long-term planning . The task force published its final status report in 2023 and has since disbanded. From 2024, the IFRS Foundation took over monitoring progress on climate-related disclosures. That shift matters because TCFD is now best understood as the foundation behind newer reporting requirements, especially IFRS S2, rather than a separate framework companies need to build around from scratch. \n\nESG as a strategy for measurable value \n\n34 \n\n## Sustainability Accounting Standards Board \n\nSASB Standards help companies focus on the ESG topics that are most relevant to their industry. A software company, a bank, and a food producer face different sustainability risks, so their reporting should not rely on the same generic checklist. For a software company, material topics may include data privacy, cybersecurity, and energy use in data centers. For a food producer, they may include water use, packaging, product safety, and labor standards in the supply chain. \n\nSASB is now part of the IFRS Foundation\u2019s sustainability reporting architecture and supports ISSB reporting, which keeps it relevant for companies aligning disclosures with IFRS S1 and IFRS S2. \n\n**==> picture [1041 x 829] intentionally omitted <==**\n\n**----- Start of picture text -----**<br>\nCategory Instrument Jurisdiction Main focus Required Materiality 2026 status<br>Laws \/  CSRD +  EU Corporate  Mandatory for  Double  Scope narrowed to<br>ESRS<br>regulations sustainability  in-scope  materiality companies with more<br>reporting companies than 1,000 employees<br>and above \u20ac450 million<br>net annual turnover.<br>ESRS remains the<br>reporting standard for<br>companies in scope.<br>Laws \/  CSDDD EU Human rights  Mandatory for  Risk-based  Scope narrowed to<br>regulations and  very large in- impact due  companies with more<br>environmental  scope  diligence than 5,000 employees<br>and above \u20ac1.5 billion<br>due diligence companies<br>net turnover. Compliance<br>delayed to July 2029.<br>Laws \/  EU  EU Classi cation of  Mandatory for  Activity-based  Still active. Simpli cation<br>fi fi<br>regulations Taxonomy environmentally  in-scope  environmental  measures apply from 1<br>sustainable  companies and  classi cation January 2026 and cover<br>fi<br>economic  nancial market  the 2025  nancial year,<br>fi fi<br>activities participants with an option to start<br>from the 2026 nancial<br>fi<br>year.<br>Laws \/  SFDR EU Sustainability  Mandatory for  Financial risk +  Still active, with reform<br>disclosures for  nancial market  adverse<br>regulations underway to simplify<br>fi<br>nancial  participants  sustainability  disclosures and make<br>fi<br>and advisers information more useful<br>products impact<br>for investors<br>**----- End of picture text -----**<br>\n\n\nESG as a strategy for measurable value \n\n35 \n\n**==> picture [1043 x 1313] intentionally omitted <==**\n\n**----- Start of picture text -----**<br>\nCategory Instrument Jurisdiction Main focus Required Materiality 2026 status<br>Laws \/  UK SDR UK FCA Sustainability  Mandatory for  Product-level  Active. FCA rules cover<br>regulations labels,  relevant asset  sustainability  anti-greenwashing,<br>disclosures,  managers and  claims naming and marketing,<br>naming and  FCA- disclosures, and<br>marketing rules authorised  voluntary investment<br>labels.<br>firms making<br>sustainability<br>claims<br>Laws \/  California  California, US GHG emissions  Mandatory for  Climate  Active. CARB set 10<br>regulations SB 253 \/ SB  and climate- companies  disclosure \/  August 2026 as the first<br>261 risk disclosure SB 253 re<br>meeting  financial risk porting<br>revenue and  deadline for Sco e 1 and<br>p<br>California  2 emissions.<br>business<br>thresholds<br>Laws \/  SEC  US SEC Climate-risk  Stayed \/  Financial  Stayed and uncertain.<br>regulations,  Climate  disclosure for  uncertain materiality Adopted in 2024, but<br>uncertain Disclosure  ublic  im lementation remains<br>p p<br>Rule com anies aused while the rule is<br>p p<br>under legal review. In<br>March 2025, the SEC<br>voted to end its defense<br>of the rule in court.<br>Standards \/  ISSB, IFRS  IFRS  Sustainability- Jurisdiction- Financial  Core global baseline. By<br>frameworks S1 & IFRS  Foundation \/  related  dependent materiality mid-2025, 36<br>S2 ISSB financial  jurisdictions had<br>disclosure and  adopted, used, or were<br>climate<br>progressing toward<br>disclosure ISSB-based<br>requirements.<br>Standards \/  GRI Global  Impact- Voluntary Impact  Still widely used for<br>frameworks focused  im act re I<br>Sustainability  materiality p porting. GR<br>Standards  101: 024<br>sustainability   Biodiversity 2<br>Board re a<br>porting pplies to biodiversity<br>re ublished on or<br>porting p<br>after 1 January 2026.<br>Standards \/  SASB IFRS  I V Financial  Still relevant inside ISSB<br>ndustry- oluntary as<br>frameworks Foundation \/  sp standalone,  materiality reporting. ISSB is<br>ecific<br>ISSB used within  u<br>sustainability  pdating SASB<br>to ics linked to  ISSB re Standards and related<br>p porting<br>I<br>financial  FRS S2 industry<br>performance guidance.<br>**----- End of picture text -----**<br>\n\n\nESG as a strategy for measurable value \n\n36 \n\n**==> picture [1041 x 854] intentionally omitted <==**\n\n**----- Start of picture text -----**<br>\n|||||||||||||||||||||||\n|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|\n|Category|Category|Instrument|Instrument|Jurisdiction|Jurisdiction|Main focus|Main|focus|Required|Required|Materiality|Materiality|2026 status|2026|status|\n|Disclosure|Disclosure|CDP|CDP|CDP|CDP|Environmental|Environmental|\u2014|Voluntary,|Voluntary,|Environmental|Environmental|Active 2026 disclosure|Active|2026|disclosure|\n|platform|platform|disclosure|disclosure|often investor\/|often|investor\/|\u2014|risk and|risk and|cycle. CDP says over|cycle.|CDP|says|over|\n|across climate,|across|climate,|customer|customer|performance|performance|23,100 organizations|23,100|organizations|\n|water, forests,|water,|forests,|requested|requested|responded last year, and|responded|last|year,|and|\n|biodiversity|biodiversity|2026 questionnaires and|2026|questionnaires|and|\n|and plastics|and|plastics|guidance are available.|guidance|are|available.|\n|Target-|Target-|SBTi|SBTi|Science|Science|Science-based|Science-based|__|Voluntary|Voluntary|Climate target|Climate|target|Active. SBTi provides|Active.|SBTi|provides|\n|setting|setting|Based Targets|Based|Targets|emissions|emissions|alignment|alignment|standards, tools and|standards,|tools|and|\n|framework|framework|initiative|initiative|reduction and|reduction|and|guidance for companies|guidance|for companies|\n|net-zero|net-zero|to|to set GHG reduction|set|GHG|reduction|\n|targets|targets|targets|targets aligned with net-|aligned|with|net-|\n|zero by 2050 at latest.|zero|by|2050|at|latest.|\n|L|Legacy|egacy|TC|TCFD|FD|F|Financial|inancial|Climate-related|Climate-related|L|Legacy|egacy|F|Financial|inancial|TC|TCFD|FD disbanded in|disbanded|in|\n|framework|framework|Stability|Stability|financial|financial|framework|framework|materiality|materiality|O|October|ctober 2023.|2023.|I|Its|ts|\n|Board, now|Board,|now|disclosure|disclosure|recommendations are|recommendations|are|\n|monitored|monitored|now fully incorporated|now|fully|incorporated|\n|through|through|IFR|IFRS|S|into|into|I|ISSB|SSB Standards.|Standards.|\n|F|Foundation|oundation|\n|Nature|TNFD|Taskforce on|Nature-related|Nature-related|O|\n|Nature|TNFD|Taskforce|on|Nature-related|Voluntary|Voluntary|Nature-related|Optional|ptional but worth|but|worth|\n|framework,|framework,|N|Nature-|ature-|risks,|risks,|fi|financial|nancial and|and|adding if the whitepaper|adding|if the|whitepaper|\n|related|\n|optional|optional|related|dependencies|dependencies|impact lens|impact|lens|covers biodiversity or|covers|biodiversity|or|\n|F|Financial|inancial|and impacts|and|impacts|nature risk. T|nature|risk.|TNFD|NFD|\n|Disclosures|\n|Disclosures|adopters commit to|adopters|commit|to|\n|reporting aligned with|reporting|aligned|with|\n|recommendations for|recommendations|for|\n|FY|FY2024,|2024, FY|FY2025|2025 or|or|\n|FY|FY2026.|2026.|\n\n**----- End of picture text -----**<br>\n\n\n**==> picture [347 x 27] intentionally omitted <==**\n\n**----- Start of picture text -----**<br>\nESG as a strategy for measurable value ESG aga strategy for measurable value<br>**----- End of picture text -----**<br>\n\n\n37 37 \n\n- ESG investing: unlocking financial and competitive growth \n\nESG investing has moved into a more demanding phase. Investors still use sustainability information when assessing companies, but broad ESG labels carry less weight than before. What matters now is whether a company can show credible data, material risks, funded plans, and governance controls that stand up during due diligence. \n\nFor companies, this changes the business case. ESG performance can influence access to capital, lender confidence, customer due diligence, insurance discussions, and valuation. The advantage goes to businesses that can connect sustainability work with financial exposure, operating performance, and long-term risk control. \n\n## Overview of how ESG principles guide investment decisions \n\nInvestors use ESG data to answer three basic questions before they put money into a company. First, where are the risks? A company may show strong financial results today, but still carry exposure to climate events, rising energy costs, water stress, unsafe working conditions, weak suppliers, cyber incidents, poor board oversight, or new regulation. These issues can affect cash flow, financing costs, operations, and growth. This is why CFA Institute describes ESG integration as a way to identify and value risks and opportunities that are often missed when analysis relies only on traditional financial data. \n\nSecond, how well does the company manage those risks? Investors look at ESG ratings, emissions data, controversy checks, board structure, policies, targets, and disclosure quality. Some use this information to exclude high-risk \n\ncompanies or sectors. Others compare companies within the same industry. Many also use shareholder engagement to ask for stronger governance, better climate planning, safer labor practices, or more useful reporting. \n\nThird, can the company prove its claims? Broad ESG commitments give investors little to assess. Useful reporting shows where the risk sits, who owns it, what actions are being taken, and how progress is measured. A manufacturer can show how energy efficiency lowers operating costs. A software company can show how data privacy, cybersecurity, and responsible AI controls protect customer trust. A retailer can show how supplier due diligence reduces compliance and reputational exposure. For investors, these details turn ESG from a general statement into financial evidence. \n\nESG as a strategy for measurable value \n\n38 \n\n## Sustainable finance research: analytics and conclusions \n\n## Regulatory landscape and market size \n\nRegulation remains one of the main forces behind ESG adoption. In Europe, SFDR, the EU Taxonomy, the European Green Deal, the European Climate Law, and CBAM have pushed companies and financial institutions toward clearer sustainability data. SFDR is also being revised: in November 2025, the European Commission proposed changes to make sustainable finance disclosures simpler and more useful for investors. \n\nThe EU Taxonomy is moving in the same direction. In 2025, the Commission adopted simplification measures that apply from 1 January 2026 and cover the 2025 financial year, with an option for companies to apply them from the 2026 financial year. CBAM has also entered its definitive period from 1 January 2026, requiring importers to work with embedded-emissions data and CBAM certificate rules. \n\nESG disclosure is now part of capital-market infrastructure. As of the latest SSE data, 74 of the 125 stock exchanges tracked by the Sustainable Stock Exchanges Initiative have published ESG \n\nreporting guidance for listed companies. This shows how sustainability information is becoming a regular part of issuer-investor communication, especially for climate, workforce, governance, and risk topics. \n\nThe standards environment has also changed. TCFD is no longer an active task force: it disbanded in October 2023, and the IFRS Foundation took over climate-disclosure monitoring from 2024. SASB now sits within the IFRS Foundation\u2019s work and supports ISSB reporting through industry-specific guidance. IFRS also reported in 2025 that 36 jurisdictions had adopted, used, or were moving toward ISSBbased requirements. \n\nThe market size is still significant, even with weaker fund flows.The global sustainable fund assets reached a record USD 4.13 trillion at the end of 2025, up 16.3% year over year. At the same time, sustainable funds\u2019 share of total global fund assets declined to 6.5%, showing that traditional funds grew faster in 2025. \n\n## Sustainable USDtrn AUM, \n\n**==> picture [960 x 336] intentionally omitted <==**\n\n**----- Start of picture text -----**<br>\n6.0 7.2 8%<br>6.5<br>4.5 6%<br>4.13<br>3.97<br>3.55<br>3.46<br>3.32<br>3.23 3.17<br>2.83<br>2.84<br>3.0 4%<br>2.69<br>2.42<br>1.74<br>1.68<br>1.51<br>1.5 2%<br>0 0%<br>Jun-19 Dec-19 Jun-20 Dec-20 Jun-21 Dec-21 Jun-22 Dec-22 Jun-23 Dec-23 Jun-24 Dec-24 Jun-25 Dec-25<br>Sustainable AUM Sustainable as % of total<br>**----- End of picture text -----**<br>\n\n\nESG as a strategy for measurable value \n\n39 \n\nSustainable debt remains a major financing channel. By the end of 2025, Climate Bonds had recorded USD 8.1 trillion in cumulative green, social, sustainability, sustainability-linked, and transition bond volume, with USD 6.8 trillion, or 83%, classified as Climate Bonds aligned. This shows continued demand for labelled debt, while also showing that investors and data providers are applying stricter checks to what counts as credible. \n\nEU environmental protection investment also grew. Eurostat estimates that investment in environmental protection assets rose from \u20ac51.6 billion in 2006 to \u20ac75.9 billion in 2024. These assets include wastewater treatment plants, waste transport vehicles, land for nature protection, and cleaner production equipment. \n\n## Investments for environmental protection by environmental domains, EU, 2006-2024 \n\n**==> picture [129 x 17] intentionally omitted <==**\n\n**----- Start of picture text -----**<br>\nValues in \u20ac billion<br>**----- End of picture text -----**<br>\n\n\n**==> picture [960 x 430] intentionally omitted <==**\n\n**----- Start of picture text -----**<br>\n80<br>70<br>60<br>50<br>40<br>30<br>20<br>10<br>0<br>2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024<br>Air Wastewater Waste Soil and groundwater Noise Biodiversity Radiation, R&D and other<br>**----- End of picture text -----**<br>\n\n\nThis does not mean that companies with higher ESG scores automatically receive funding. A safer conclusion is that companies with credible ESG data, clear risk controls, and measurable transition plans are easier for investors and lenders to assess. \n\n## Performance of ESG Investments \n\nPerformance data is more mixed than earlier ESG narratives suggested. Sustainable funds ended 2025 with record assets under management, but fund ows weakened in the second half fl of the year. Morgan Stanley reported USD 86.4 billion in net out ows from sustainable funds in fl 2H 2025, which more than offset earlier in ows. For the full year, sustainable funds recorded fl USD 62.8 billion in net out ows, while traditional funds recorded net in ows in every quarter. fl fl \n\nESG as a strategy for measurable value \n\n40 \n\nReturns also require careful reading. In the second half of 2025, sustainable funds delivered median returns of 5.3%, slightly below traditional funds at 5.5%. At the same time, 89% of sustainable funds delivered positive returns, compared with 84% of traditional funds. This points to competitive performance, but not a simple rule that ESG funds always outperform. \n\n## Sustainable funds saw median returns of 5.3% in 2H 2025, just below traditional peers \n\nMedian return \u2013 sustainable vs. traditional funds \n\n**==> picture [960 x 247] intentionally omitted <==**\n\n**----- Start of picture text -----**<br>\n40%<br>20%<br>0%<br>-20%<br>-40%<br>1H 19 2H 19 1H 20 2H 20 1H 21 2H 21 1H 22 2H 22 1H 23 2H 23 1H 24 2H 24 1H 25 2H 25<br>Sustainable Traditional Source: morganstanley.com<br>**----- End of picture text -----**<br>\n\n\nSector and geography explain part of the difference. Sustainable funds are more heavily allocated to global and European investment areas, which were weaker in the period. That affected the overall median result, even though sustainable funds performed better than traditional peers in many individual regions. \n\n**==> picture [1040 x 532] intentionally omitted <==**\n\n**----- Start of picture text -----**<br>\nAsia-domiciled flows were strongest relative to AUM<br>FY 2025 net flows as a % of prior year-end AUM<br>All funds<br>Europe<br>N. America<br>0.6%<br>Asia<br>7.6%<br>-8% -6% -4% -2% 0% 2% 4% 6% 8% 10%<br>Sustainable Traditional<br>**----- End of picture text -----**<br>\n\n\nESG as a strategy for measurable value \n\n41 \n\nEurope drove most of the 2H 2025 outflows Sustainable fund quarterly net flow by region of domicile, USDbn \n\n**==> picture [960 x 441] intentionally omitted <==**\n\n**----- Start of picture text -----**<br>\n100<br>50<br>0<br>-50<br>-100<br>1Q 23 2Q 23 3Q 23 4Q 23 1Q 24 2Q 24 3Q 24 4Q 24 1Q 25 2Q 25 3Q 25 4Q 25<br>Europe N. America Asia<br>**----- End of picture text -----**<br>\n\n\nThe main lesson is simple: ESG performance depends on fund design, sector exposure, geography, market cycle, and methodology. Strong ESG practices can support resilience, but investors now look for proof in the numbers rather than relying on the ESG label itself. This performance gap also explains why ESG analysis is becoming more detailed. Investors now look beyond broad ratings and ask whether a company has credible climate plans, strong governance, workforce stability, supply-chain controls, and exposure to sectors with long-term demand, such as clean energy, grid modernization, electrification, water infrastructure, and resource efficiency. \n\n## Environmental impact \n\nThe environmental part of ESG investing still attracts significant capital, especially around decarbonization, energy transition, water, waste, and cleaner production. EU data shows this direction clearly. In 2024, EU countries invested about \u20ac76 billion in environmental protection assets, including wastewater treatment, waste management, land for nature reserves, and cleaner production equipment. \n\nESG as a strategy for measurable value \n\n42 \n\n## EU investments for environmental protection (EP) in 2024 \n\n(\u20ac billion, by environmental domains) \n\n**==> picture [960 x 327] intentionally omitted <==**\n\n**----- Start of picture text -----**<br>\n35<br>30 61.4% 2%<br>\u20ac76<br>25<br>of EP investments  of total<br>billion<br>20 spent by corporations investments<br>15<br>10<br>5<br>0<br>Wastewater Waste Radiation; R&D;  Air and climate Soil & water  Biodiversity and  Noise and<br>others resources landscape vibration<br>**----- End of picture text -----**<br>\n\n\nEmissions data also shows progress, though it should not be linked to sustainable finance alone. Eurostat reported that EU greenhouse gas emissions from economic activities and households totalled 3.3 billion tonnes of CO\u2082 equivalents in 2024, a 1% decrease compared with 2023 and a 20% reduction compared with 2013. \n\n## Greenhouse gas emissions by economic activity in the EU, 2013 and 2024 \n\n**==> picture [961 x 488] intentionally omitted <==**\n\n**----- Start of picture text -----**<br>\n(million tonnes of CO2 equivalent)<br>4 500<br>4 000<br>3 500<br>3 000<br>2 500<br>2 000<br>1 500<br>1 000<br>500<br>0<br>2013 2024<br>Manufacturing Transportation and storage Water supply; sewerage, waste<br>T management and remediation activities<br>otal activities by households Agriculture, forestry and fishing<br>Construction<br>Electricity, gas, steam and air  Services (except transportation<br>conditioning supply and storage) Mining and quarrying<br>**----- End of picture text -----**<br>\n\n\nESG as a strategy for measurable value \n\n43 \n\nSustainable debt helps fund part of this transition. Green and broader GSS+ bonds direct capital toward renewable energy, cleaner transport, energy infrastructure, social projects, and climate adaptation. The scale of the market shows that labelled instruments remain useful for issuers that can define where proceeds go or tie financing terms to sustainability targets. The link between sustainable finance and emissions reduction should be stated carefully. Green bonds and transition finance can support lower-carbon projects, but emissions trends also depend on regulation, technology costs, energy prices, industrial output, public investment, and national policy. \n\n## Regulation improvements and government initiatives \n\nRecent policy changes are less about adding more rules and more about making ESG information easier to compare and harder to misuse. In the EU, ESMA guidelines were designed to improve consistency between ESG-related fund names and actual investment strategies, while reducing greenwashing risk. ESMA reviewed their early impact in December 2025 using notifications from major EU asset managers. \n\n- SFDR is also under review. The European Commission proposed amendments in November 2025 to simplify disclosure rules for sustainable financial products and make information more useful for investors. This matters because SFDR has often been used by the market as a product label, even though its original role was disclosure. \n\n- The EU Taxonom is b ed as well y eing simplifi . The Commission\u2019s 2025 Delegated Act \n\n- reduces reporting burden and applies from 1 January 2026 for the 2025 financial year, with an option to start from the 2026 financial year. The goal is to keep the taxonomy useful for sustainable finance while lowering unnecessary reporting work. \n\n- Outside Europe, the picture is more uneven. The US SEC adopted climate-disclosure rules in 2024, but in March 2025 the Commission voted to end its defense of those rules in court. This makes the federal US position uncertain, while state-level and non-US requirements still affect many companies with global investors or cross-border operations. \n\n- A ctured direction. sia is moving in a more stru The IFRS Foundation reported in 2025 that \n\n- many jurisdictions had adopted, used, or were taking steps toward ISSB-based sustainability disclosure requirements. This includes a growing number of emerging markets and AsiaPacific jurisdictions using ISSB as a reporting base. \n\n- G . overnment support also remains important Public funding, tax credits, subsidies, \n\n- procurement rules, and transition-finance programs can lower project costs and help companies move capital into renewable energy, cleaner production, grid upgrades, and resource efficiency. The policy signal is clear: sustainable finance is moving from voluntary positioning into a more structured part of industrial and financial planning. \n\nESG as a strategy for measurable value \n\n44 \n\n## Predictions and future market dynamics \n\nSustainable finance is entering a more selective cycle. Sustainable fund assets reached a record USD 4.13 trillion at the end of 2025, up 16.3% year over year. Still, their share of total global fund assets fell to 6.5%, and sustainable funds recorded USD 62.8 billion in full-year net outflows. Investors still hold ESG products, but new allocations face more scrutiny. \n\n- Transition finance will gain more weight. More capital is likely to move toward companies in high-emission sectors that can show realistic decarbonization plans, funded actions, and measurable progress. This shifts the focus from already green companies to businesses that can prove they are reducing risk and emissions over time. \n\n- Green bonds and green loans will stay important. Green bonds and green loans are expected to remain core financing tools in 2026, especially for energy, infrastructure, buildings, transport, and industrial transition. Forecasts point to around USD 700 billion in green bond issuance and USD 255 billion in green loan issuance. \n\n- Adaptation and resilience will attract more funding. Sustainable finance is likely to move further beyond emissions reduction. Climate adaptation, resilient infrastructure, water security, methane reduction, and physical-risk protection are becoming stronger investment themes. \n\n- F her checks. are bei l ed to und labels will face toug Sustainable finance disclosures ng simp ifi \n\n- make roduct claims easier to understand and co are. This means funds and co anies p mp mp \n\n- will need clearer evidence behind sustainability claims, especially where products are marketed as sustainable or transition-focused. \n\n- Carbon data will affect trade and nancing. fi CBAM entered its definitive period on 1 January \n\n- 2026. For companies selling into the EU, embedded-emissions data is becoming part of trade, procurement, and financing conversations, especially in carbon-intensive sectors. \n\n## Conclusion \n\nC Sustainable finance is becoming more selective, but the direction of travel remains clear. apital is still moving toward credible transition, environmental, and social projects. What has changed uestions about is the level of scrutiny. Investors are looking past ESG labels and asking harder q performance, methodology, targets, and proof . \n\nFor companies, this raises the standard for how ESG is presented and managed. Clear data, funded targets, tested controls, and a visible link to cost, risk, revenue, or resilience make sustainability easier to assess in financing, investor, and customer due diligence. \n\nESG as a strategy for measurable value \n\n45 \n\n- Implementing an effective ESG Implementing an effective ESG strategy \n\n> A working ESG strategy gives the company a way to choose priorities, set targets, assign A working ESG strategy gives the company a way to choose priorities, set targets, assign owners, and show evidence. It should start with real business pressure: regulation, customer owners, and show evidence. It should start with real business pressure: regulation, customer tenders, investor questions, supplier risk, workforce issues, energy costs, product claims, or tenders, investor questions, supplier risk, workforce issues, energy costs, product claims, or access to funding. access to funding. \n\n> The goal is to turn these pressures into work the business can manage. That means choosing The goal is to turn these pressures into work the business can manage. That means choosing material topics, setting targets with a baseline, involving the right people, and tracking material topics, setting targets with a baseline, involving the right people, and tracking progress with data the company can explain. progress with data the company can explain. Setting goals: how to align ESG targets with business strategies Setting goals: how to align ESG targets with business strategies \n\nESG targets should reflect how the company works day to day. A software company may need ESG targets should reflect how the company works day to day. A software company may need to prove how it protects user data, manages cyber risks, reviews AI use, and controls energy to prove how it protects user data, manages cyber risks, reviews Al use, and controls energy consumption across cloud services. A manufacturer may need to reduce energy use on consumption across cloud services. A manufacturer may need to reduce energy use on production lines, cut scrap, improve safety on the shop floor, and check suppliers that provide production lines, cut scrap, improve safety on the shop floor, and check suppliers that provide raw materials. A logistics company may focus on fuel use, route planning, driver safety, raw materials. A logistics company may focus on fuel use, route planning, driver safety, warehouse energy, and fleet renewal. A retailer may need to reduce packaging waste, check warehouse energy, and fleet renewal. A retailer may need to reduce packaging waste, check factory conditions, track transport emissions, and avoid vague product claims. factory conditions, track transport emissions, and avoid vague product claims. Good targets need five things: a baseline, a metric, an owner, a timeline, and a budget. \u201cScreen Good targets need five things: a baseline, a metric, an owner, a timeline, and a budget. \u201cScreen high-risk suppliers\u201d sounds useful, but \u201creview the top 50 suppliers by spend and risk by Q4 high-risk suppliers\u201d sounds useful, but \u201creview the top 50 suppliers by spend and risk by Q4 2027\u201d gives procurement something concrete to do. \u201cReduce energy use\u201d is too broad; \u201ccut 2027\u201d gives procurement something concrete to do. \u201cReduce energy use\u201d is too broad; \u201ccut electricity use at three main production sites by X% by 2030\u201d gives operations a target they electricity use at three main production sites by X% by 2030\u201d gives operations a target they can plan around. Each goal should connect to a business need, such as lower costs, lower risk, can plan around. Each goal should connect to a business need, such as lower costs, lower risk, stronger customer trust, better access to funding, or smoother reporting. stronger customer trust, better access to funding, or smoother reporting. \n\n> ESG as a strategy for measurable value ESG as a strategy for measurable value \n\n> 46 46 \n\n- Materiality assessment: the most relevant ESG factors Materiality assessment: the most relevant ESG factors for your industry for your industry \n\n> A materiality assessment helps the company A materiality assessment helps the company choose which ESG topics deserve attention first. It choose which ESG topics deserve attention first. It keeps the strategy focused on issues that matter keeps the strategy focused on issues that matter for the business, the industry, and the people for the business, the industry, and the people around It. around it. \n\nFor companies preparing for CSRD, materiality has For companies preparing for CSRD, materiality has two sides. One side looks at how sustainability two sides. One side looks at how sustainability issues affect the business: higher energy prices, issues affect the business: higher energy prices, supplier delays, water shortages, cyber incidents, supplier delays, water shortages, cyber incidents, customer pressure, staff turnover, financing terms, customer pressure, staff turnover, financing terms, or new regulation. The other side looks at how the or new regulation. The other side looks at how the business affects people and the environment: business affects people and the environment: \n\nemissions, waste, worker safety, labor practices, emissions, waste, worker safety, labor practices, product impact, resource use, and community product impact, resource use, and community effects. effects. \n\nThe assessment should use information the The assessment should use information the company already has: customer questionnaires, company already has: customer questionnaires, investor questions, incident logs, energy bills, investor questions, incident logs, energy bills, supplier audits, employee feedback, risk registers, supplier audits, employee feedback, risk registers, regulatory duties, and industry standards. The regulatory duties, and industry standards. The output should be short enough for leadership to output should be short enough for leadership to use. If every topic is marked as material, the use. If every topic is marked as material, the company still has no priority list. company still has no priority list. \n\n- Stakeholder engagement: bringing together employees, Stakeholder engagement: bringing together employees, customers, and investors customers, and investors \n\nDifferent groups expect different things from ESG. Different groups expect different things from ESG. Suppliers want fair deadlines and data requests Suppliers want fair deadlines and data requests they can actually answer. Employees want safe they can actually answer. Employees want safe work, fair treatment, decent pay practices, and work, fair treatment, decent pay practices, and managers who act the same way the company managers who act the same way the company speaks. Customers want quality products, honest speaks. Customers want quality products, honest claims, responsible sourcing, and proof when they claims, responsible sourcing, and proof when they ask for it. Shareholders want growth, risk control, ask for it. Shareholders want growth, risk control, and reporting they can trust. Society expects the company to reduce harm, follow the rules, and act company to reduce harm, follow the rules, and act responsibly in the places where it operates. and reporting they can trust. Society expects the responsibly in the places where it operates. This input helps the company avoid targets that sound put helps the company avoid targets that sound good in meetings but break down in real This in 7 work. good in meetings but break down in real work. A procurement team may know supplier data is missing. HR may know where safety or data A procurement team may know supplier is missing. HR may know where safety or retention issues sit. IT may know which ESG data retention issues sit. IT may know which ESG data cannot be pulled from current systems. Finance cannot be pulled from current systems. Finance may know which numbers need stronger controls may know which numbers need stronger controls before they appear in a report. before they appear in a report. \n\n> ESG as a strategy for measurable value ESG as a strategy for measurable value \n\n> 47 47 \n\n## Getting started: tips on making an effective ESG strategy from Innowise \n\n## 1. Start with business pressure \n\nList the ESG issues already affecting the company: customer tenders, investor questions, reporting duties, supplier gaps, workforce risks, energy costs, product claims, or regulatory exposure. \n\n## 2. Choose material topics \n\nUse a materiality assessment to narrow the list. Check what different groups expect: suppliers need fair requirements, employees need safe and decent work, customers need quality and honest claims, shareholders need growth and risk control, and society expects responsible conduct. Focus on the topics that affect business performance, stakeholder trust, and the company\u2019s impact on people and the environment. \n\n## Examples of interested parties and their needs and expectations \n\n**==> picture [948 x 230] intentionally omitted <==**\n\n**----- Start of picture text -----**<br>\nI<br>nterested parties<br>Partners\/suppliers Society Personnel Shareholders Customers Other<br>Environment  Decent work  Sustainable  Quality of  As appropriate to<br>Sustainable<br>protection and social  and quality  growth and  products  the sector, or other<br>partnership<br>responsibility of work life profitability and services interested parties<br>N<br>eeds and expectations<br>**----- End of picture text -----**<br>\n\n\n## 3. Set measurable goals \n\nI Each goal should have a baseline, metric, owner, timeline, and budget. f the company cannot measure the goal or assign an owner, the goal is not ready. \n\n## 4. Assi n owners across the business g \n\nESG work should sit with the teams that control the data and the actions. Finance may own P HR IT reporting controls. rocurement may own supplier checks. may own workforce metrics. may own data systems and security. Legal and risk teams may own exposure and policy review. \n\nESG as a strategy for measurable value \n\n48 \n\n## 5. Build the ESG data flow \n\nDecide where the data comes from, who checks it, how often it is updated, and what evidence supports it. This matters for reporting, customer due diligence, investor review, and audits. \n\n## 6. Avoid Greenwashing traps \n\nDo not use broad claims the company cannot prove. Avoid words like \u201cgreen,\u201d \u201csustainable,\u201d or \u201cnet zero\u201d unless the claim has a defined scope, method, data source, and evidence. Be specific about what has changed, what is still in progress, and what limits remain. \n\n## 7. Review progress with leadership \n\nESG should appear in normal business reviews. Leadership needs to see which targets are on track, where data is weak, which risks need action, and which commitments need more funding or a revised plan. \n\n## ESG metrics and scoring \n\nESG scoring turns sustainability information into a rating that investors, lenders, customers, and other stakeholders can compare. The structure is usually layered: an overall ESG rating is built from environmental, social, and governance pillar scores. Each pillar is made up of theme scores, and each theme is based on specific indicators. \n\nFor example, the environmental pillar may include climate change, pollution, resource use, and ecological impact. The social pillar may cover labor standards, health and safety, customer responsibility, and community impact. The governance pillar may include shareholder rights, risk management, audit, tax, board structure, and business conduct. \n\n## Explanation of ESG ratings and methodologies (Bloomberg, MSCI, etc.) \n\n- ESG ratings assess how a company manages sustainability related risks, opportunities, and impacts. The broad idea is similar across providers, but the methods differ. This is why the MSCI &P same company can receive different scores from , Bloomberg, S Global, Sustainalytics, and other rating agencies \n\nESG as a strategy for measurable value \n\n49 \n\n**==> picture [1040 x 603] intentionally omitted <==**\n\n**----- Start of picture text -----**<br>\nESG ratings explained<br>Labour standards Shareholder rights<br>Community impact Risk management<br>Customer responsibility Tax transparency<br>ESG<br>rating<br>Health & safety Anti-corruption<br>Climate change Pollution<br>Ecological footprint Resource use<br>Theme Score<br>ESG Rating Pillar Score<br>A score for issues in each ESG pillar e.g.<br>Calculated by cumulating  Cumulative score and risk<br>Climate Change, which is calculated<br>total ESG performance calculated from themes<br>using criteria e.g. emissions per year<br>**----- End of picture text -----**<br>\n\n\n- MSCI ESG Ratings focus on financially relevant, industry-specific sustainability risks and opportunities. The rating is industry-relative and uses a letter scale from AAA to CCC, showing how well a company manages those risks compared with peers. \n\n- Bloomberg ESG Scores use reported company data, research, criteria, risk factors, weightings, and key indicators to compile scores. Its 2025 methodology also notes that scores can be updated monthly as companies publish new data, which makes disclosure quality and timing important. \n\n- S&P Global ESG Scores use a 0 to 100 scale and assess how companies manage material ESG risks, opportunities, and impacts. The model is based on company disclosures, media and stakeholder analysis, modelling, and the Corporate Sustainability Assessment. S&P also uses a double materiality approach, looking at both impact on people and the environment and impact on company value. \n\n- Sustainalytics ESG Risk Ratings take a risk-based view. They assess exposure to industryspecific material ESG risks and how well the company manages those risks. The result is grouped into five risk levels: negligible, low, medium, high, and severe. \n\nIn 2026 U , ESG ratings are also becoming more regulated. The E ESG Rating Regulation applies from 2 July 2026, and providers offering ESG ratings in the EU will need to notify ESMA and uired timelin apply for registration or recognition within the req e \n\nhttps:\/\/www.qualtrics.com\/experience-management\/employee\/esg\/ \n\nESG as a strategy for measurable value \n\n50 \n\n**==> picture [1040 x 569] intentionally omitted <==**\n\n**----- Start of picture text -----**<br>\nESG Rating Providers<br>Timeline Last updated: 16 June 2025<br>17 Dec 2024 2 July 2026 2 Nov 2026 1 Dec 2027 1 Dec 2028<br>Entry into force Date of Application Deadline for  First Annual  Commission to<br>submitting  Market Share  provide report<br>authorisation  Report published on evaluation<br>application of ESG Reg<br>2024 2025 2026 2027 2028<br>27 Nov 2024 2 Oct 2025 2 Aug 2026 2 Nov 2026* 1 Jan 2028<br>Publication date in  Deadline for  Deadline for ESG rating  Deadline for small ESG  Reporting of ESAP<br>the official journal ESMA draft RTS providers to notify ESMA  rating providers to notify  information to ESMA<br>of intention to continue  ESMA of intention to<br>operating in the EU continue operating in EU<br>*additional information to<br>general milestones registration for larger providers registration for small providers be provided in due course<br>**----- End of picture text -----**<br>\n\n\n## Improving scores: actionable steps to enhance ESG performance and achieve higher ratings \n\nI w mproving an ESG score starts ith understanding what sits behind the number. Look at the full rating, then break it down into the three pillars: environment, social, and governance. Then go one level deeper. Is the weak spot emissions data, worker safety, supplier checks, data privacy, board structure, or business ethics? This helps the w company ork on the right issue instead of trying x \u201cESG\u201d to fi as a broad category. \n\nThe next step is to check the data. Rating agencies often use public reports, company websites, policies, controversy checks, and sector benchmarks. If information is missing, outdated, or scattered across too many places, the score may suffer even when the company is doing useful work. Figures, targets, methods, and progress updates should be easy to find and easy to compare . \n\nOwnership matters as much as disclosure. ESG data usually sits across many teams: operations \n\nmay own energy and emissions data, procurement may own supplier checks, HR may own workforce metrics, IT may own cybersecurity controls, and w . legal or risk teams may o n governance policies Each team should know which metrics it owns, how often they need updates, and what proof supports them . \n\nControversies can change the picture fast. A safety incident, data breach, ethics failure, supplier scandal, or weak sustainability claim can hurt a rating even if the company reports many positive metrics. Companies need a process to spot problems early, fix the cause, and document what changed . \n\nA higher ESG score should be treated as an outcome. The real aim is stronger risk control, cleaner data, better governance, and progress the . company can prove \n\nESG as a strategy for measurable value \n\n51 \n\n## Challenges in ESG adoption and how to overcome them \n\nESG adoption often fails for practical reasons, not lack of intent. Companies may understand why ESG matters, yet still struggle to collect the right data, compare it across markets, assign ownership, and turn reporting work into business decisions. In 2025, PwC found that more than half \n\nof companies reporting, or planning to report, under CSRD or ISSB saw higher pressure to provide sustainability data and insights over the previous year. More than 60% also reported higher resource investment and senior leadership time for sustainability reporting. \n\n**==> picture [1040 x 502] intentionally omitted <==**\n\n**----- Start of picture text -----**<br>\n66%<br>65%<br>30% 30%<br>6%<br>5%<br>Increased Decreased<br>No change<br>Resources<br>Senior leadership time<br>**----- End of picture text -----**<br>\n\n\n## Challenges: lack of standardization, data silos, and resource allocation \n\n## 1. Lack of standardization \n\nESG reporting still uses different rules, metrics, rating methods, and materiality views. A company may need to prepare ESRS data for CSRD, investor-focused data for ISSB, supplier data for customers, emissions data for banks, and rating data for agencies. EFRAG\u2019s 2025 review of first-wave ESRS reports shows that practice is still settling, with consistent and comparable reporting still developing. \n\nESG as a strategy for measurable value \n\n52 \n\n## 2. Data silos \n\nESG data rarely sits in one system. Emissions may sit with operations, supplier checks with procurement, workforce metrics with HR, security controls with IT, and governance records with legal or risk teams. Deloitte describes common ESG reporting issues as unreliable, outdated, or missing data, plus the difficulty of bringing different datasets together and calculating ESG KPIs. \n\n## 3. Resource pressure \n\nESG work needs time from people who already have other jobs. Finance, legal, procurement, HR, IT, operations, and sustainability teams all feed the reporting process. PwC\u2019s 2025 survey found that companies with prior reporting experience often wished they had used technology better, confirmed data availability earlier, added staff resources, and improved cross-functional work. \n\n## 4. Weak evidence behind claims \n\nMany ESG problems come from claims that are broader than the data behind them. A company may say it is \u201csustainable,\u201d \u201cnet zero,\u201d or \u201cresponsible,\u201d while the scope, method, data source, and limits remain unclear. This creates greenwashing risk and makes investor, customer, or audit review harder. \n\n## Solutions: use of automation, ethical AI, and integrated reporting tools \n\n## 1. Build one ESG data flow \n\nStart by mapping where each metric comes from, who owns it, how often it is updated, and what proof supports it. Keep source data, formulas, assumptions, approvals, and changes in one controlled process. This reduces manual work and makes reports easier to review. \n\n## 2. Use automation for repeatable tasks \n\n: Automation works best for tasks that follow a pattern collecting utility data, sending supplier questionnaires, flagging missing fields, converting units, tracking approvals, and preparing disclosure tables. PwC notes that more than half of companies that had already reported were using tools such as shared sustainability data storage, carbon calculation tools, and disclosure management tools. \n\nESG as a strategy for measurable value \n\n53 \n\n## 3. Use ethical AI with human review 3. Use ethical Al with human review \n\nAI can help read large volumes of documents, spot gaps, compare disclosures, tag evidence, Al can help read large volumes of documents, spot gaps, compare disclosures, tag evidence, and identify unusual supplier or emissions data. It should not make final ESG judgments on its and identify unusual supplier or emissions data. It should not make final ESG judgments on its own. Reuters notes that AI can help manage large and varied ESG datasets, but also raises own. Reuters notes that Al can help manage large and varied ESG datasets, but also raises risks around outdated information, weak assumptions, low-quality reports, information risks around outdated information, weak assumptions, low-quality reports, information overload, and data security. Human review stays necessary. overload, and data security. Human review stays necessary. \n\n4. Connect reporting tools with business systems 4. Connect reporting tools with business systems \n\n> ESG reporting tools should pull data from systems the company already uses: ERP, HR, ESG reporting tools should pull data from systems the company already uses: ERP, HR, procurement, finance, energy management, risk, and IT security. This helps teams avoid procurement, finance, energy management, risk, and IT security. This helps teams avoid duplicate spreadsheets and gives each metric a traceable path from source system to report. duplicate spreadsheets and gives each metric a traceable path from source system to report. \n\n## 5. Treat ESG as a management process 5. Treat ESG as a management process \n\n> The strongest setup is simple: material topics, named owners, controlled data, regular review, The strongest setup is simple: material topics, named owners, controlled data, regular review, \n\n> and evidence for every claim. This turns ESG from a year-end reporting exercise into a process and evidence for every claim. This turns ESG from a year-end reporting exercise into a process that supports risk management, funding discussions, supplier work, customer requests, and that supports risk management, funding discussions, supplier work, customer requests, and leadership decisions. leadership decisions. Future of ESG: trends to watch Future of ESG:a trends to watch \n\n> ESG work in 2026 is moving closer to business ESG work in 2026 is moving closer to business - . systems, product data, trade rules, and financial a systems, product data, trade rules, and financial review. Companies will need stronger evidence, review. Companies will need stronger evidence, j\/ LH} Yi! \n\n> cleaner data flows, and tighter control over what cleaner data flows, and tighter control over what fi) they claim in reports, tenders, product information, they claim in reports, tenders, product information, \/)\/\/ \n\n> and investor materials. and investor materials. Hi \n\n> ESG as a strategy for measurable value ESG as a strategy for measurable value \n\n> 54 54 \n\n## Trends: the rise of AI-driven ESG analytics, net-zero commitments, and evolving regulatory landscapes. \n\n## AI-based ESG analytics will support reporting, with human review \n\nAI is moving into ESG work because sustainability data sits across finance, HR, procurement, operations, energy systems, and suppliers. In PwC\u2019s 2025 survey, AI use for sustainability reporting almost tripled to 28% from 11%. Common uses include drafting disclosures, identifying risks and opportunities, and collecting, \n\ncombining, and checking data from multiple systems. The risk is poor control: outdated documents, weak assumptions, low-quality reports, or sensitive data exposed through poorly managed tools. The useful model is simple: AI helps find, compare, and test information; people own the judgment and final disclosure. \n\n**==> picture [1040 x 554] intentionally omitted <==**\n\n**----- Start of picture text -----**<br>\n88%<br>87%<br>65%<br>63%<br>53% 53%<br>45%<br>42%<br>37%<br>36%<br>30%<br>28%<br>23%<br>11%<br>Spreadsheets Carbon  Centralised  Disclosure  Integrated ERP  Sustainability  Artificial<br>calculation tool sustainability  management  system management  intelligence (AI)<br>tool software<br>data storage<br>Prior year use Current year use<br>**----- End of picture text -----**<br>\n\n\n## Net-zero targets will face delivery tests \n\nM ore companies are setting validated climate targets. By the end of 2025, 9,764 companies had SB Ti-validated science-based targets, and the number of companies with validated net-zero targets grew by 61%. The next question is less about the pledge itself and more about delivery: which emissions are covered, what budget \n\nsupports the plan, how suppliers are included, what near-term cuts are planned, and how \u2019 progress is measured. SBTi s Corporate Net-Zero Standard is also under revision, which means companies should expect closer review of target quality and documentation. \n\nESG as a strategy for measurable value \n\n55 \n\n## Sustainability rules will push companies toward comparable data \n\nESG regulation is shifting toward information that investors, customers, lenders, and regulators can compare. The IFRS Foundation reported that 36 jurisdictions had adopted, used, or were finalising steps toward ISSB-based requirements by mid-2025. At the same time, PwC found that more \n\nthan half of companies reporting, or planning to report, under CSRD or ISSB faced higher pressure to provide sustainability data and insights over the previous year. For companies, this means ESG data needs owners, methods, controls, and a clear link to business risks. \n\n## Digital Product Passport will move ESG into product data \n\nThe Digital Product Passport will make productlevel sustainability information easier to store and share. Under the EU\u2019s Ecodesign for Sustainable Products Regulation, the passport is designed to hold data on sustainability, durability, and other environmental aspects, with access for consumers, \n\nbusinesses, and public authorities. For product companies, this shifts ESG from annual reporting into product records: materials, durability, repair information, environmental data, and supporting documents. \n\n## Carbon data will affect trade and procurement \n\nCBAM entered its definitive period on 1 January 2026. EU importers above the threshold for covered goods need authorised declarant status, embedded-emissions data, and CBAM certificates. \n\nThis will affect exporters, suppliers, banks, and industrial buyers in carbon-intensive sectors. Carbon reporting will sit closer to contracts, customs, pricing, and financing discussions. \n\n## ESG & sustainability insights from Innowise \n\nESG work often breaks down around data. A company may have targets, policies, and reporting duties, while the information behind them sits H across finance, R, procurement, operations, energy bills, supplier files, spreadsheets, and local teams. This makes ESG hard to manage and harder to check. \n\nThe first step is to understand the data behind each ESG claim: what the company needs, where the data comes from, who owns it, and what evidence supports it. After that, software can help make reporting repeatable and easier to review. \n\nESG as a strategy for measurable value \n\n56 \n\n## Start with the data behind the claim \n\nEvery ESG claim needs a source. If a company reports emissions, supplier coverage, safety incidents, diversity metrics, or energy savings, it should know where the number came from, who checked it, and what changed since the last reporting cycle. \n\n## Connect ESG with business systems \n\nESG data often needs to connect with ERP, HR, procurement, finance, EHS, energy, risk, and document systems. Innowise\u2019s EHS services cover carbon, waste, and water KPIs and support CSRD, GRI, and CDP reporting through EHS data linked with ESG frameworks. \n\n## Treat ESG reporting as a workflow \n\nA strong ESG process needs data owners, review steps, approvals, audit trails, and deadlines. This matters for CSRD, GRI, customer due diligence, investor requests, and internal management. Innowise\u2019s sustainability consulting services cover due diligence, ESG strategy, climate risk modelling, decarbonization, net-zero work, energy transition, circular economy, supply-chain sustainability, sustainable finance, health and safety, and stakeholder education. \n\n## Build product-level proof early \n\nESG is moving closer to product data. Life-cycle assessment, product materials, durability, repair, packaging, emissions, and supplier information will matter more as product rules and Digital Product Passport requirements develop. Innowise\u2019s LCA services help companies assess product impact and support environmental claims with structured data. \n\n## Keep governance close to the data \n\nF ESG software helps when roles and controls are clear. inance may own reporting checks, procurement may own supplier data, HR may own workforce metrics, and IT may own system W access and data quality. ithout ownership, even a strong platform becomes another place where unclear numbers are stored. \n\nESG as a strategy for measurable value \n\n57 \n\n## Summary \n\n> ESG has grown into a business discipline with real ESG has grown into a business discipline with real consequences. Investors want proof before they trust consequences. Investors want proof before they trust \n\n> a claim. Customers ask harder questions before they a claim. Customers ask harder questions before they \n\n> sign contracts. Regulators expect structured sign contracts. Regulators expect structured reporting. Employees notice when company values reporting. Employees notice when company values match daily work, and when they do not. match daily work, and when they do not. \n\n> The benefit of ESG adoption is practical: better risk The benefit of ESG adoption is practical: better risk \n\n> control, stronger access to capital, more trust from control, stronger access to capital, more trust from customers, cleaner supplier relationships, and fewer customers, cleaner supplier relationships, and fewer \n\n> gaps in reporting. It also helps leaders see where gaps in reporting. It also helps leaders see where sustainability issues touch the business directly, from sustainability issues touch the business directly, from energy costs and workforce stability to product energy costs and workforce stability to product claims, data quality, and long-term planning. claims, data quality, and long-term planning. \n\n> The companies that get ESG right usually share the same habits. They focus on material topics, The companies that get ESG right usually share the same habits. They focus on material topics, set measurable goals, assign owners, keep source data in order, and back every claim with set measurable goals, assign owners, keep source data in order, and back every claim with evidence. That makes ESG easier to manage, score, report, and explain during investor, evidence. That makes ESG easier to manage, score, report, and explain during investor, customer, or regulatory review. customer, or regulatory review. The first step can be simple. Start with a materiality checklist, an ESG data-owner matrix, a The first step can be simple. Start with a materiality checklist, an ESG data-owner matrix, a reporting-readiness checklist, or an anti-greenwashing guide. These tools help teams move reporting-readiness checklist, or an anti-greenwashing guide. These tools help teams move from broad intent to work they can measure, fund, and defend. from broad intent to work they can measure, fund, and defend. Have ESG goals, but still chasing the data Have ESG goals, but still chasing the data behind them? behind them? \/ We\u2019ll help you turn them into audit-ready proof. We'll help you turn them into audit-ready proof. Schedule a meeting Schedule a meeting \n\ninnowise.com iInnowise.com \n\nInnowise Innowise \n\n\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>ESG whitepaper for CSRD and data readiness ESG now sets a higher bar for business accountability. Investors, customers, banks, and regulators no longer accept broad sustainability claims without source data, owners, review steps, and evidence. We\u2019ve taken the main ESG rules, standards, and business requirements and turned them into a guide you can actually work [&hellip;]<\/p>\n","protected":false},"author":159,"featured_media":197366,"parent":196572,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"class_list":["post-197365","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/innowise.com\/es\/wp-json\/wp\/v2\/pages\/197365","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/innowise.com\/es\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/innowise.com\/es\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/innowise.com\/es\/wp-json\/wp\/v2\/users\/159"}],"replies":[{"embeddable":true,"href":"https:\/\/innowise.com\/es\/wp-json\/wp\/v2\/comments?post=197365"}],"version-history":[{"count":0,"href":"https:\/\/innowise.com\/es\/wp-json\/wp\/v2\/pages\/197365\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/innowise.com\/es\/wp-json\/wp\/v2\/pages\/196572"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/innowise.com\/es\/wp-json\/wp\/v2\/media\/197366"}],"wp:attachment":[{"href":"https:\/\/innowise.com\/es\/wp-json\/wp\/v2\/media?parent=197365"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}