Responsible Business Conduct: Meeting the Challenge of Increasing Regulations

As new corporate sustainability regulations come into force around the world, companies are grappling to broaden the scope of their environmental and social strategies to comply with the new requirements. This requires them to identify, understand, and report on a variety of risks related to responsible business conduct.

The EU CSRD and the Corporate Sustainability Due Diligence Directive (CSDDD) are perhaps the most comprehensive regulatory efforts currently addressing responsible corporate behavior. As shown in the table below, ISS-Corporate mapped out key themes covered under the NBR methodology and how they connect to the key disclosure areas per the European Sustainability Reporting Standards (ESRS) under the CSRD.