ESG&CSRD: Meaning and Risks for Organization

Join Dr. Jonathan Boyd, ESG officer and Associate Professor at ISM University, in this episode of Responsible Logistics as he breaks down the complexities of ESG (Environmental, Social, Governance) frameworks. Discover how EU regulations like CSRD (Corporate Sustainability Reporting Directive) and ESRS (European Sustainability Reporting Standards) are transforming corporate accountability. Learn about double materiality assessments, stakeholder impacts, and real-world cases (e.g., UNIQLO, Nike) that highlight ESG risks and opportunities.

Dr. Boyd shares actionable insights on aligning sustainability strategies with business resilience, covering topics like supply chain ethics, climate adaptation, and investor-driven ESG demands.
Note: This episode was recorded in 2024, before the adoption of the EU Omnibus Directive

Timestamps:
00:07 – Introduction to Dr. Jonathan Boyd (background in academia and ESG consulting).
00:42 – Defining ESG: Beyond buzzword to actionable metrics.
03:31 – Breaking down ESG components (Environmental, Social, Governance).
05:40 – Overview of CSRD (Corporate Sustainability Reporting Directive) and EU regulations.
07:20 – Sector-agnostic vs. sector-specific ESG reporting requirements.
09:52 – Stakeholders in ESG: Investors, employees, communities, and supply chains.
13:43 – Double materiality explained: Impacts vs. financial risks (homeowner analogy).
17:40 – Case study: UNIQLO and Nike’s supply chain controversies.
20:29 – How companies use materiality assessments to shape ESG strategies.
21:37 – The role of ESG in ensuring long-term European competitiveness.

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