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 (August 19, 2026)

Updated August 2026 At a Glance Companies often reach the same question from different directions: should they commit to SBTi, net-zero, or both? The answer matters more now because investors, customers, regulators, and procurement teams are paying closer attention to whether climate claims are credible, comparable, and backed by a real plan. SBTi vs net-zero: […]

The SBTi process: 5 steps explained

Posted on April 28, 2026 (August 19, 2026)

Updated August 2026 Many companies commit to SBTi before they have a clear picture of what comes next. That creates avoidable friction, especially when Scope 3 data, internal ownership, and finance sign-off have not been worked through in advance. This guide sets out the five steps of the SBTi process under the Corporate Net-Zero Standards […]

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? Meaning, requirements, benefits and limitations

Posted on February 27, 2026 (August 19, 2026)

Updated August 2026 At a Glance What is SBTi, and is it worth doing? For many EU and Dutch companies, that is no longer a theoretical question. Investors, customers, lenders, and procurement teams are scrutinising climate targets more closely than before, which means a science-based target can carry real commercial weight. The short answer is […]

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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