In North America and Europe, there’s a battle regarding sustainability reporting and compliance. Opponents say onerous regulations will reduce profitability, while proponents claim that, left to their own devices, companies will ignore important societal goals such as tackling global warming, water pollution or health and safety issues.  

According to our research, both sides are right and wrong. We’ve examined the Sustainability Accounting Standards Board (SASB) standards (part of the International Sustainability Standards Board) and the Corporate Sustainability Reporting Directive (CSRD) to understand whether these standards can drive better societal performance and drive better financial performance.  

CSB's Founding Director, Tensie Whelan, shares an analysis of SASB and CSRD reporting standards and what improvements must be made to achieve their intended impact on business and society in a byline in Trellis. Read the full article here.