TheOverviewEffect, Author at The Overview Effect

Circular Economy KPIs: What to Measure and How to Report Under ESRS E5

Posted on August 4, 2026 (August 4, 2026)

At a Glance Introduction Most sustainability teams have spent the past two years building their emissions inventory. Scope 1, Scope 2, and Scope 3 have an established methodology, existing databases, and a reasonably well-understood audit trail. The circular economy hasn’t had the same runway. When your double materiality assessment flags resource use as material, you’re […]

ESRS E5 Explained: Resource Use and Circular Economy Reporting Requirements

Posted on August 4, 2026 (August 4, 2026)

At a Glance Introduction ESRS E5 is one of the least understood of the ESRS environmental standards. That is partly because circularity is newer territory than climate for most sustainability teams. It is also because the standard is more flexible than E1: it applies only where material, and what needs to be disclosed depends heavily […]

Circular Business Models: How Dutch Companies Are Making the Transition

Posted on July 13, 2026 (July 13, 2026)

At a Glance Why Circularity Is Becoming a Business Strategy For most European companies, circularity has lived in the sustainability report, filed near the waste data as a recycling rate or a passing mention of the EU Circular Economy Action Plan. That is changing. The shift is visible on three fronts. Regulatory pressure is sharpening, […]

SBTi vs Net-Zero: What’s the Difference, and What Should Companies Aim For?

Posted on May 5, 2026 (May 5, 2026)

At a Glance Introduction Companies across Europe are asking the same question.Should we commit to SBTi, declare net-zero, or do both? The confusion is understandable. Climate targets have multiplied, terminology is used loosely, and expectations from investors, customers, and regulators keep rising. At the same time, vague “net-zero by 2050” pledges are increasingly challenged, while […]

What Are the 5 Steps of the SBTi Process?

Posted on April 28, 2026 (May 5, 2026)

At a Glance 1. Commit 2. Develop 3. Submit & validate 4. Announce 5. Disclose Typical timeline: 12–24 months Company responsibility: data, targets, implementation, reporting SBTi role: validation against published criteria Introduction Many companies commit to the Science Based Targets initiative with good intentions. Few fully understand what happens next. The SBTi process is often […]

CF Report and The Overview Effect join forces for end-to-end sustainability advisory

Posted on April 14, 2026 (April 14, 2026)

Introduction Two firms. One shared ambition: helping organisations turn sustainability ambitions into credible strategy and powerful communication. Organisations committed to sustainability face significant challenges. Regulations are shifting, stakeholder expectations are growing, and sustainability is becoming increasingly intertwined with strategy, operations and communication. Companies must not only meet new reporting requirements, but also demonstrate how sustainability […]

What Is SBTi? A Clear Look at Its Strengths and Limitations

Posted on February 27, 2026 (May 5, 2026)

At a Glance Introduction For many companies navigating climate ambition, one question keeps coming up early in the journey. What is SBTi, and is it worth doing?The Science-Based Targets initiative has become a recognisable signal of climate credibility. In January of this year the 10,000th company got their targets validated, and many more are considering […]

B-Boosters becomes part of The Overview Effect ecosystem to strengthen its B Corp proposition.

Posted on January 19, 2026 (January 22, 2026)

At a Glance Introduction With this acquisition, The Overview Effect strengthens its B Corp services for companies that want to use sustainability deliberately and in a positive way, and continues to build its venture strategy through specialised labels for distinct sustainability domains. B Boosters will continue as B Boosters, powered by The Overview Effect. The […]

Why Voluntary and Regulatory ESG Frameworks Must Work Together In Sustainability Reporting

Posted on November 20, 2025 (November 21, 2025)

At a Glance Introduction: Integrating voluntary and regulatory ESG frameworks is essential for fostering a comprehensive sustainability strategy. As organizations navigate the evolving landscape of ESG disclosures, understanding both voluntary and mandatory requirements allows them to not only comply but also gain a competitive edge. The EU’s Corporate Sustainability Reporting Directive (CSRD) highlights the growing […]

The Evolution of Sustainability Reporting: From GRI to ISSB

Posted on November 20, 2025 (May 21, 2026)

At a Glance Introduction Over the last two decades, sustainability reporting has evolved from an optional exercise in corporate responsibility into a cornerstone of business credibility. What began as a voluntary effort to share environmental and social performance has become a strategic tool for investors, regulators, and customers alike. This shift reflects a broader transformation […]

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