Due diligence in ESG and European sustainability laws
Due diligence plays a central role in the sustainability transformation of organizations. With the first CSRD reports now published and the CSDDD on the way, systematic examination of ESG risks and impacts is becoming increasingly important.
Anne Rademaker co-shareholder Empact
Effective January 1, 2026, Anne Rademaker has acquired a minority stake in Empact Consulting. This step underlines our ambition to further strengthen Empact as a content-driven and impact-oriented consulting organization.
The sufficiency strategy: why doing smarter is more important than doing more
Globally, the circularity rate is declining: from 9.1% in 2018 to 6.9% in 2025. This is despite growing awareness, pilots and legislation. The hard truth is that we simply use too much material. Overall material growth eats up all efficiency gains, leading to the dreaded rebound effect. So efficiency alone does not solve the problem, […]
How sustainability reporting creates value for organizations
Is sustainability reporting worthwhile? With the recent discussion surrounding the Omnibus package and the rollback in European transparency requirements, this is a question on many directors’ minds. Our honest answer: it depends. Not on the legislation, but on how you approach it. What research says about the value of reporting Recent research by the Bertelsmann […]
CBAM: what does the CO₂ correction mean for your organization?
On Jan. 1, 2026, the Carbon Border Adjustment Mechanism (CBAM) will finally come into force. This European regulation introduces a carbon tax on imports of certain carbon-intensive products. For many organizations, this means a change in how they set up and report their supply chain. What exactly does CBAM mean and what should you as […]