A NOSSO VER DE ACORDO COM O PARADIGMA «SUSTENTABILIDADE» DESDE QUE FOI EQUACIONADO| «The sustainability professionals of the future will not sit in isolation - they will sit in boardrooms, finance teams, supply chains, and strategy units» | ALIÁS «O INTEGRATED REP0RTING» TEM ISSO NA SUA GÉNESE QUE EQUACIONAMOS ASSIM: A SUSTENTABILIDADE EM TODA A PARTE E NÃO À PARTE - NO ADN DAS ORGANIZAÇÕES

 

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«(...) As regulations harden, disclosure is no longer a matter of glossy sustainability reports or stakeholder communications. It is becoming a financial and legal obligation.

Australia’s AASB S2 standards will require climate disclosures that are assured to the same standard as financial statements. In Europe, the Corporate Sustainability Reporting Directive (CSRD) and European Sustainability Reporting Standards (ESRS) already demand granular, auditable reporting. In the United States, the Securities and Exchange Commission (SEC) has finalised rules that link climate risk to investor protection.

Each of these regimes shifts ESG out of “nice-to-have” territory and into the core accountability of chief financial officers, auditors, and boards. Layer onto that the economic climate. Companies facing inflationary pressures and tighter capital markets are scrutinising headcount. Dedicated ESG roles, once seen as an expansionary investment, are now being folded into existing functions.

This makes sense in a compliance-driven world: finance and risk teams already have the skills to manage reporting, while procurement and operations are natural homes for supply chain sustainability. The stand-alone ESG department is giving way to a more distributed model - leaner in numbers, but broader in reach. (...)».