Making use of CSRD and ESG should serve as a means to create an impact, rather than being the ultimate goal in itself.
Criticism of ESG is increasing. There is dissatisfaction in the business community about the increased regulatory burden, while various specialists question the effectiveness and reliability of ESG as a benchmark for (the improvement of) social performance. We largely agree with that criticism, and furthermore expect that the introduction of CSRD will suffer a similar fate. […]