ESG vs. Sustainability: What’s the difference?

As concerns around climate change, social justice, and ethical business practices continue to rise, more companies are turning their attention to ESG (Environmental, Social, and Governance) and sustainability. These terms are everywhere right now, but for many businesses, there’s a lot of confusion about what these concepts mean and how to approach them.  While both […]

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A Deep Dive into the EU Deforestation Regulation (EUDR)

Deforestation is one of the most pressing challenges of our time. It drives climate change, destroys biodiversity, undermines indigenous rights, and disrupts water cycles and food systems. Between 1990 and 2020, the world lost an area of forest larger than the European Union, more than 420 million hectares. This is no longer just an environmental […]

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How To Make ESG Tooling Work

ESG (short for Environmental, Social, and Governance) has become a top priority for businesses around the world. It’s not just about values anymore it’s about performance, compliance, and credibility. Investors want it. Regulators demand it. Consumers and employees expect it. And to keep up, companies are turning to digital ESG tools to help them manage […]

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Reflections on Impact Fair: Real Conversations, New Insights, and Hopeful Takeaways

Last week, The Overview Effect (TOE) participated in the Impact Fair and co-organized the Leaders xChange. This event truly lived up to its promise of bringing impactful leaders together. Unlike traditional conferences with lengthy presentations, this event stood out because of its focus on honest dialogue. Small groups of around 20 people gathered for authentic […]

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The Omnibus Proposal: A New Chapter for Sustainability Reporting?

The first step has been approved: the stop-the-clock. This means the CSRD has been postponed by two years for all companies except those in the first wave (listed companies currently reporting on 2024). Additionally, the CSDDD has been postponed until 2028. The other proposed changes will be discussed next.  What Does This Mean for Businesses? […]

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How to Build a Credible Climate Transition Plan 

Net-zero pledges are everywhere, but most companies lack a real plan to get there. That’s where climate transition plans come in.  As pressure mounts to act on climate, vague promises no longer suffice. Investors, regulators, and consumers are demanding credible, actionable plans. A Climate Transition Plan (CTP) offers a strategic roadmap for how a company […]

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