What is product-level reporting, and how could it improve the quality and reliability of corporate sustainability disclosures?
In this episode of the Frankly Speaking podcast, Richard Howitt was joined by Brian Hill, Academic Director of the Inclusive Economy Center in Sustainability and Organisations Institute at HEC Paris, and Research Director at the French National Centre for Scientific Research, CNRS.
Together they explored the latest study from HEC Paris on product-level disclosures, and how it could transform how companies report on their sustainability plans. You’ll also hear more about:
Amid all the noise and confusion around the future of corporate sustainability reporting due to the Omnibus modifications, what does the research actually tell us about the effectiveness of the EU’s sustainability legislation?
The answer: the CSRD is working, and it's already driving meaningful change in practice – that's the key message from our latest report into 100 company disclosures according to the directive.
In this episode of the Frankly Speaking podcast, Richard Howitt was joined by Frank Bold experts Lorena Bisignano and Louis Establet who co-authored the study “Delivering on Sustainability: Evidence from the first year of CSRD implementation.”
Together they revealed key insights from the performance record of 100 company disclosures across Western and Eastern Europe according to the CSRD and gave their advice to policymakers on how to best support companies in their sustainability reporting journey. You’ll also hear more about:
Double materiality having now become a standard analytical lens for companies
How companies are performing on climate transition plans
To what extent comparability between different company reports has improved compared to previous years
The weaknesses in companies’ approach to sustainability governance, and advice on how to improve
Which sector performed best in class, and which topic companies struggled the most to report on
Today, the JURI committee of the European Parliament will be voting on the Omnibus 1 proposal. What does this proposal mean for the future of corporate sustainability reporting?
In this episode of the Frankly Speaking podcast, Richard Howitt was joined by Julia Otten, Senior Policy Officer at Frank Bold and Andreas Rasche, Assistant Dean and Professor of Business in Society at Copenhagen Business School.
Together they broke down the implications of the Omnibus 1 text being voted on today and explained what we can expect from the upcoming trialogues and Danish Presidency of the Council. You’ll also hear more about:
How the proposal being voted on today excludes 90% of companies from the scope of the Corporate Sustainability Reporting Directive, representing two-thirds fewer companies than those included in the 2014 Non-Financial Reporting Directive
Why this Omnibus proposal no longer represents simplification but full-blown deregulation (as admitted by Commission President Ursula von der Leyen herself last week)
How the developments of the past week carry serious consequences not only for sustainability but also the future of democratic decision-making in the EU
Whether the objectives of the EU Green Deal are still alive
Julia and Andreas’s message to businesses at this critical moment in the Omnibus process, especially to those who will now be out of scope
What are the new B Corps standards, and what impact will they have on the future of responsible business?
In this episode of the Frankly Speaking podcast, Richard Howitt was joined by Bernard Gouw, Senior Social Standards Manager at B Lab Global, and founder of the natural skincare brand Beauty Kitchen, Jo Chidley.
Together they explained how the new B Corps standards differ from the previous ones, and where B Lab sits within the broader certification landscape. You’ll also hear more about:
The significant emphasis the new standards place on stakeholder governance
B Corp’s latest milestone of encompassing 10,000 companies employing over one million workers
How Beauty Kitchen developed a returnable packaging system to meet the standard’s environmental requirements against single-use, plastic packaging
How the EU’s Empowering Consumers Directive will affect B Corps, especially regarding third-party verifications or audits
The impact that big corporations becoming B-Corps has on the overall movement
Why the ESG backlash hasn’t been felt as harshly within the B Corps movement
Have the new revisions to the European Sustainability Reporting Standards gone too far, or not far enough?
That’s exactly what we discussed in this episode of the Frankly Speaking podcast, in which Richard Howitt was joined by EFRAG TEG members Sandra Atler, also Director of Human Rights & Business Practice at Enact Sustainable Strategies and Signe Lysgaard, also Chief Advisor on Business & Human Rights at the Danish Institute for Human Rights.
🎙 Together they unpacked the new simplified EU sustainability reporting standards (ESRS) and what they mean for companies. You’ll also hear more about:
The obsession with cutting down data points, and whether this really reduces the reporting burden
How the double materiality assessment has changed compared to the old ESRS
How closely the new standards align with global IFRS standards
The issue of adequate wages, and why it still needs to be resolved
How the new ESRS impact the ongoing Omnibus process
What is the relationship between culture and corporate responsibility? How do various social mores and traditions influence how various countries view business and human rights? And what can different nations learn from each other on their sustainability journey?
This week on the Frankly Speaking podcast, Richard Howitt was joined by Akiko Sato, Business and Human Rights Project Officer at the United Nations Development Programme and Special Adviser at the NGO Pillar Two to explore the state of responsible business in Japan, from the Edo dynasty to today.
Together they discussed the Japanese government’s human rights supply chain due diligence guidelines, as well as how companies in Japan have been responding. You’ll also hear more about:
Japan’s leadership in climate disclosure through a record number of signatories to the Taskforce on Climate-related Financial Disclosures (TCFD)
The growing momentum across Asia on corporate accountability, with Thailand, South Korea, and Indonesia developing mandatory human rights due diligence laws
The traditional Japanese concept of Sanpo-yoshi, meaning “good for the seller, good for the buyer, and good for society
The role culture plays in shaping how Japanese companies are conducting sustainability reporting and human rights due diligence
Why gender inequality is one of Japan’s biggest human rights challenges, with Japan ranking among the lowest in the G7 on the gender gap index
How Japanese companies have been reacting to the EU’s Corporate Sustainability Due Diligence Directive as well as the recent Omnibus proposals
Akiko’s insights into the lessons the world can take from Japan’s sustainability journey
Last week, the 2025 Global Sustainability Leadership survey was released, providing key insights into the views of nearly 850 sustainability professionals across the world, and building upon the survey’s decades-long research, the first results having been published back in 1997. With the current state of sustainability “at a crossroads,” what do sustainability experts believe is the best route forward?
This week on the Frankly Speaking podcast, Richard Howitt was joined by Chris Coulter, CEO of Globescan and Mark Lee, Global Director of Thought Leadership at the SustainAbility Institute by ERM, who jointly produced this year’s Global Sustainability Leadership Survey alongside the UK consultancy Volans.
Together they discussed the main findings of the survey, and what it tells us about the ESG backlash globally. You’ll also hear more about:
How businesses across the world have been responding to the backlash against sustainability
Whether or not the 2030 climate target has failed
Why investors ranked their lowest ever score on their contribution to sustainable development
The regional variability in attitudes towards sustainability, and whether it’s time to pass on the torch of global sustainability leadership to the Asia Pacific
The high impact, high feasibility actions that survey respondents believe can be achieved in the next five years
The opportunities that can arise out of this current crisis in sustainability, and the choice facing governments and businesses in this critical inflection point for the field
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Last year, the Ethical Trading Initiative (ETI), a leading alliance of trade unions, NGOS and businesses working to bring about the end of corporate human rights abuse, released its Corporate Transparency Framework detailing the reporting requirements for their company members. With the results of ETI’s member transparency assessment now out, how have companies performed against the standards?
This week on the Frankly Speaking podcast, Richard Howitt was joined by Kate Lewis, ETI’s Head of Membership and Francesca Mangano, Head of CSR and Sustainability at TFG London, a leading South African fashion retailer with a network of 570 stories across 13 countries.
Together they discussed TFG London’s experience in meeting the ETI Corporate Transparency Framework requirements, as well as the barriers they faced and lessons they learnt on the way. You’ll also hear more about:
Why ETI champions meaningful stakeholder engagement in their fight against corporate human rights abuses, and why top-down approaches don’t work
Practical examples of how TFG London’s work with ETI has led to improved welfare for workers across their supply chain
How commercially beneficial implementing supply chain due diligence has been to TFG London
Kate and Francesca’s perspective on the European Commission’s Omnibus 1 proposals on the CSRD and CSDDD, including TFG London’s disappointment in not being in scope of the legislation
TFG London’s work with Anti-Slavery International on the Coalition to End Forced Labour in the Uyghur Region
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Central and Eastern European countries are often described as being the laggards in the EU’s sustainability transformation. But is this actually true?
This week on the Frankly Speaking podcast, Richard Howitt was joined by Tsvetelina Kuzmanova, Sustainable Finance Policy Lead at the Cambridge Institute for Sustainability Leadership, which gathers leaders and innovators across business, finance and government to work together for a sustainable future.
Together they discussed how the Polish Presidency of the Council of the European Union responded to the Commission’s Omnibus proposals, and specifically the proposed changes to the EU Taxonomy. You’ll also hear more about:
Key takeaways from the recent Green Transition Forum in Sofia, Bulgaria
How CISL calculates its Sustainable Competitiveness Index
The best and worst case scenario for the future of sustainable finance over the next four years
The project to turn the Trakia Economic Zone in Plovdiv, Bulgaria into the EU’s first carbon-neutral industrial park
Why Tsvetelina believes sustainability and competitiveness are in fact the same thing
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How is the sustainability transformation unfolding in France?
This week on the Frankly Speaking podcast, Richard Howitt was joined by Sébastien Mandron, Board Member of C3D, an association of more than 400 chief sustainability officers.
Together they discussed Worldline Global’s experience of producing their first CSRD report, and the company’s reaction to French President Macron coming out against the CSDDD despite France having been the first European country to implement its own human rights due diligence law, ‘le devoir de diligence’. You’ll also hear more about:
Why the company believes regulation is vital in achieving the green transition
How the recent UN Oceans Conference in Nice earlier this month demonstrates that companies will continue being asked to provide answers on their sustainability transformation
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The history of corporate human rights abuse is as old as the history of corporations themselves, and yet our understanding of business and human rights has only evolved significantly over the last five decades. The concept of corporate accountability is now widely known, whereas only 20-30 years ago, companies often refused to accept responsibility for the inhumane conditions or practices found in factories producing their products. But how did this understanding evolve, and what progress remains to be achieved?
This week on the Frankly Speaking podcast, Richard Howitt was joined by Michael H. Posner, Director of the NYU Stern Center for Business and Human Rights, the first ever human rights centre at a business school.
Together they discussed Michael’s latest book ‘Conscience Incorporated: Pursue Profits While Protecting Human Rights’ which weaves together his decades of legal experience working with companies from Nike, Adidas, Microsoft and many others to put the case for a genuine change in business attitude and practice on corporate human rights. You’ll also hear more about:
How the Coca-Cola company scandal in the 1980s marked a great step in the history of corporate accountability
Global lessons learned from the 2013 Rana Plaza tragedy
Michael’s work to improve the awful conditions in which Apple iPhones were being produced in Shenzhen, China in the 2010s
Facebook’s role in spreading hate speech in Myanmar
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At a time when there is so much uncertainty around sustainability and due diligence reporting with the ongoing Omnibus negotiations, it’s more important than ever to listen to the voice of business. How have companies in Germany been performing on sustainability reporting, and what does the future of the country’s green transition look like?
This week on the Frankly Speaking podcast, Richard Howitt was joined by Fritz Putzhammer, Project Manager at the Bertelsmann Stiftung, an independent research foundation which has been monitoring the sustainability transformation of the German economy over the last three years.
Together they discussed the results of the latest 2025 Sustainability Transformation Monitor, and how they compare to the recent high-level political discourse within Germany on sustainability and due diligence reporting, as well as to the EU’s Omnibus Simplification proposals. You’ll also hear more about:
How the German Mittelstand (SMEs) are faring on sustainability reporting
Why German businesses are falling behind on climate transition plans (CTPs)
Bertelsmann Stiftung’s recommendations to policymakers for the years to come
The foundation’s personal message to German businesses
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Last year, China issued its Corporate Sustainability Disclosure Standards, aligning its corporate sustainability reporting requirements to the ISSB and the EU’s CSRD with its double materiality approach. But with the EU’s own sustainability legislation in the process of being simplified, has China now become the world leader on sustainability?
This week on the Frankly Speaking podcast, Richard Howitt was joined by Nana Li, Head of Sustainability and Stewardship of the Asia-Pacific region at Impax Asset Management.
Together they discussed what the recently issued Chinese Corporate Sustainability Disclosure Standards mean for Chinese companies, and why China appears to be moving forward on corporate sustainability precisely when the United States and Europe seem to be moving backwards. You’ll also hear more about:
China’s Stock Exchange ESG Guidelines adopted last year
The impact of the US-China tariff war on China’s sustainability journey
To what extent data transparency within China has improved over the past decade
The latest updates on China adopting a Stewardship Code for investors
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The European Commission says that EU sustainability legislation harms European business competitiveness. But does business really agree?
This week on the Frankly Speaking podcast, Richard Howitt was joined by Ludovic Flandin, Vice-President and Founding Board Member of WeAreEurope, a new association of European sustainability professionals which was formed earlier this year.
Together they discussed why Ludovic and his colleagues decided to set up WeAreEurope, and the main findings of their recent Europe-wide study on what businesses think about the CSRD and Omnibus proposals. You’ll also hear more about:
How business associations have reacted to WeAreEurope’s survey
Ludovic’s case for ESG representing a new transformation of capitalism, just like the digital revolution 25 years ago
The link between Europe’s sovereignty and power and the CSRD
Ludovic’s message to those working in business on the value of ESG and sustainability on a personal level
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Last week, Microsoft signed one of the world’s largest carbon removal deals with carbon credit firm Rubicon Carbon, purchasing 18 million tonnes of carbon removal credits. But will investing in carbon markets necessarily reduce the urgency of reaching net zero emissions, and how large of a role should they play in the fight against climate change?
In a special edition of the Frankly Speaking podcast, Richard Howitt was joined by Dr Daniel Klier, CEO of the climate consultancy South Pole, which describes itself as the world’s leading carbon project expert.
Together they discussed the current progress in tackling global carbon emissions, as well as the findings of South Pole’s Net Zero survey of 350 financial institutions worldwide. You’ll also hear more about:
The case for why investing in carbon markets is such a vital tool in the toolbox against climate change, and how to do so without relaxing the urgency of delivering net zero
South Pole’s message to sustainability professionals on what they should be doing at company level to realise the green transition
What Article 6 of the Paris Agreement means in practice, and why it was only ratified after nine years at COP29 in Baku last year
The consultancy’s verdict on how well existing Emissions Trading Schemes (ETS) worldwide are working
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Corporate sustainability is currently facing a significant setback due to recent shifts in the geopolitical landscape. But how should businesses best respond, and how can they gather the courage to keep going working towards becoming more sustainable?
This week on the FranklySpeaking podcast, Richard Howitt was joined by author and speaker Andrew Winston, who has published multiple books on sustainability and was named as the third most influential management thinker in the world by Thinkers50.
Together they dived into the debate on whether or not the acronym ESG should be dropped in favour of another term, and discussed what’s the most important thing to watch out for when it comes to AI from a sustainability perspective. You’ll also hear more about:
Why Andrew believes the business case for sustainability isn’t the be all and end all - sometimes sustainability costs more, but so what?
How business leaders can come together to fight climate change even in the face of political backlash
Andrew’s personal struggle with depression and the difficulty of being able to champion sustainability in the midst of a very challenging geopolitical context
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Amidst this highly unpredictable global tariff war, there’s a new announcement each day on the latest round of tariffs being levied - or lifted - by and against the incumbent Trump administration. But what does this all mean for sustainability, and how will it impact companies on their green transition?
This week on the Frankly Speaking podcast, Richard Howitt was joined by Joeri de Wilde, economist at Triodos Bank, which actively works towards creating a just and inclusive society with respect for the planet, and describes itself as a leader in sustainable banking.
Together they discussed the link between tariffs and sustainability, and whether the European Union hitting back with retaliatory tariffs was really the right response. You’ll also hear more about:
Triodos Bank’s criticism of the EU’s Clean Industrial Deal
Why it’s so difficult to quantify the tangible impact of the tariffs on sustainability so far
Whether there’s really the appetite to create new international partnerships to counter the impact of the tariff war on global sustainability commitments
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With the CSRD reports of the first wave of EU companies due this year, what are the lessons practitioners have drawn from the experience? And in light of their experience, what do they think of the Omnibus proposals?
This week on the Frankly Speaking podcast, Richard Howitt was joined by Ulrike Sapiro, Chief Sustainability Officer at Henkel, the German-based chemicals and consumer goods company which has already aligned its reporting to the European Sustainability Reporting Standards.
Together they discussed the role of Henkel’s company values in its focus on sustainability, as well as the company’s message to policymakers on what result they want to come out of the European Commission’s Omnibus simplification proposals. You’ll also hear more about:
What Henkel thinks of the new Science Based Targets Initiative standard
The German national perspective on the Omnibus
The vital role of technological advances in delivering a net zero and low-carbon future
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With the departure of nearly a dozen US and Canadian banks from the Net-Zero Banking Alliance in the past few months, is the future of sustainable finance hanging in balance? And what is the verdict on how far and well the green transition is advancing?
This week on the Frankly Speaking podcast, Richard Howitt was joined by Antonio Ballabriga, Global Head for Sustainability Intelligence and Advocacy at BBVA, the Spanish multinational bank that has been working on sustainability and sustainable finance for almost 20 years.
Together they discussed why BBVA has bucked the trend of banks withdrawing from sustainable finance initiatives, including why it has instead chosen to double down on its sustainability agenda by increasing its sustainable investment twofold to €700 billion over the next five years. You’ll also hear more about:
Why the Net-Zero Banking Alliance is considering altering its ambition of 1.5C to the minimum ambition of the Paris Agreement (below 2C),
How BBVA’s new concept of an ESG data pack will help companies and investors access all the information they need in one single deck
Why the bank decided to make a major investment in green hydrogen
Its views on the Omnibus and why it believes mid-caps must be kept in scope of mandatory disclosure
A call for policymakers to step up their efforts on sustainable finance to secure the green transition
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With the Commission’s Omnibus package now being examined and debated in the European Parliament and the Council, the stakes are high for European businesses. How is industry reacting to the Omnibus proposals, and what should they do now?
This week on the Frankly Speaking podcast, Richard Howitt is joined by Frank Bold’s Julia Otten and Maria Tymtsias, co-founder of the Palau Project and senior sustainability consultant.
Together they discussed the findings of Palau’s recent survey of over 170 businesses on their reaction to the Omnibus proposals, as well as what changes the co-legislators will likely make to the current proposals. You’ll also hear more about:
What companies think of the Commission’s ‘Stop the clock’ proposal
The strategic role of the DMA in sustainability reporting
Why it’s so important for businesses to make their voices heard right now
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