As sustainability becomes a more critical element of the CFO’s agenda, transforming how we approach growth and risk management is top of mind for the finance function. #CFOs are in the position to lead the charge. Here's what they can do: - Transparent reporting: With new regulations on the horizon, transparent sustainability reporting is essential. CFOs are uniquely positioned to align these efforts with corporate strategy, supporting compliance and building trust with stakeholders. - Strategic integration: By embedding sustainability into long-term planning, CFOs can drive growth and enhance financial performance. This approach helps mitigate risks and opens new opportunities for innovation and market leadership. - Organizational engagement: Success in #sustainability requires company-wide buy-in. CFOs play a pivotal role in uniting the organization, from the boardroom to the factory floor, to embrace sustainable practices and drive meaningful change. - Capitalizing on opportunities: Viewing sustainability as an opportunity rather than a cost can lead to new revenue streams and competitive advantages. Investing in sustainable technologies and processes can position companies as leaders in the low-carbon economy. Our #PwCSustainability team is leading the way. We’re helping organizations find value and resilience through sustainability strategy—and I’m honored to be a part of it. https://lnkd.in/eQXxbSVp
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When Self-Interest Overrides Cultural Integrity: A First Nations Perspective on Board Conflicts By Nicole Brown On Day Two of the AICD course, the topic of failing to act in good faith sparked necessary reflection — especially when applied to the realities of First Nations governance. The reminder that “boards decide if conflicts exist” and that directors must “disclose any material interests” becomes even more complex in our communities, where kinship, culture, and politics are deeply interwoven. Let’s be clear: perception matters. In fact, in First Nations communities, perception can be just as powerful as the facts. Even when a director believes they’re acting appropriately, if their actions are perceived as self-serving or exclusive, trust can be lost in an instant. And in small communities where decisions echo loudly, perception is reality. In a good light, perception can uphold integrity — when a board is transparent, inclusive, and actively declares conflicts, it builds confidence. When mob can see that decisions are being made fairly, it fosters cultural safety and strengthens the legitimacy of the leadership. This is the power of perception used well: reinforcing accountability through visible action. But in a bad light, perception can destroy credibility. If a board refuses to acknowledge or record conflicts of interest — or worse, doesn’t even have a conflict of interest register — it gives the impression of secrecy and favouritism. Directors may think they’re just “helping out family,” but when they influence decisions that benefit their personal networks, the perception is one of corruption, even if it’s not illegal. That damage is long-lasting. Let’s not forget: people naturally look after their own self-interest. But governance isn’t about instincts — it’s about discipline. It’s about putting the interests of the whole community above individual or family gain. It’s about doing the right thing, even when no one is watching — and especially when everyone is. That’s why boards must go beyond compliance and foster a culture of transparency. That means: ☑️ Actively maintaining a living conflict of interest register ☑️ Discussing perceived conflicts, not just actual ones ☑️ Creating space for culturally safe disclosures ☑️ Recognising that perception alone can undermine the board’s credibility In First Nations governance, acting in good faith is about more than rules. It’s about relationship, responsibility, and respect. Perception, when managed with integrity, can be a powerful ally — but when ignored, it becomes a quiet storm that erodes the very foundations we stand on.
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The GlobeScan ERM sustainability leaders report 2025 is out, and it delivers a vital, complex message for corporate leaders and policymakers. While climate change remains the undisputed top priority, a concerning trend is emerging: the perceived urgency for other critical issues like biodiversity loss and water scarcity is declining among sustainability experts. Are we losing sight of the interconnectedness of global challenges? Three key takeaways that define leadership in 2026: 1. Legislation drives action: New sustainability legislation continues to be viewed as the single most significant positive force advancing the agenda globally. 2. Strategy and impact are non-negotiable: The most influential leaders (like Patagonia, IKEA, and Unilever) are those who successfully embed sustainability into their core business strategy and demonstrate measurable, tangible impacts. Green-hushing won't cut it, proof of action is key. 3. Regional agendas diverge: Sustainability is not a one-size-fits-all roadmap; regional priorities are shaping strategies worldwide, demanding localized and tailored approaches. This report is a must-read for anyone looking to navigate the evolving ESG landscape and drive real progress. Link to website: https://lnkd.in/e8hqp5gq #sustainabilityleaders #corporateresponsibility #climateaction #esgreport #globescan #erm
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Sustainability Leadership From Compliance to Transformation 🌎 Regulation has set a minimum standard, but leadership defines ambition. Sustainability has evolved from a regulatory checklist into a strategic driver of long-term performance and resilience. Many organizations still operate from a compliance mindset. They meet legal requirements and focus on avoiding penalties rather than creating value. The most advanced companies are shifting from reactive compliance to proactive influence. They help shape policy, define industry standards, and anticipate emerging regulations. This shift is transforming sustainability from a cost center into a source of competitive advantage. It connects business growth with environmental and social performance. In operations, leading organizations embed sustainability across the value chain. They work with suppliers, partners, and customers to create shared value and systemic impact. Sustainability is no longer managed by a single department. It is integrated into strategic decision-making, aligned with corporate KPIs, and embedded in board-level governance. Purpose-driven companies link sustainability to brand trust. They lead with authenticity and demonstrate measurable impact rather than relying on reputation campaigns. A strong culture of sustainability empowers employees to take initiative. It aligns internal values with external commitments, turning engagement into collective action. Measurement and transparency are becoming central. Leaders disclose progress with clarity, use science-based targets, and address challenges with honesty. Innovation completes the picture. Investment in research, design, and new technologies enables companies to build the capabilities needed for long-term transformation. The path forward demands leadership that sees sustainability not as compliance but as strategy. The organizations that lead this shift will define the future of business. #sustainability #esg #sustainable #leadership
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🧭 𝐖𝐡𝐚𝐭 𝐝𝐨𝐞𝐬 𝐢𝐭 𝐫𝐞𝐚𝐥𝐥𝐲 𝐦𝐞𝐚𝐧 𝐭𝐨 “𝐡𝐨𝐥𝐝 𝐭𝐡𝐞 𝐥𝐢𝐧𝐞” 𝐨𝐧 𝐬𝐮𝐬𝐭𝐚𝐢𝐧𝐚𝐛𝐢𝐥𝐢𝐭𝐲 𝐰𝐡𝐞𝐧 𝐭𝐡𝐞 𝐞𝐱𝐭𝐞𝐫𝐧𝐚𝐥 𝐞𝐧𝐯𝐢𝐫𝐨𝐧𝐦𝐞𝐧𝐭 𝐛𝐞𝐜𝐨𝐦𝐞𝐬 𝐦𝐨𝐫𝐞 𝐡𝐨𝐬𝐭𝐢𝐥𝐞, 𝐟𝐫𝐚𝐠𝐦𝐞𝐧𝐭𝐞𝐝, 𝐚𝐧𝐝 𝐮𝐧𝐜𝐞𝐫𝐭𝐚𝐢𝐧? 🗣️ A few weeks ago, Karen E. Wilson, Rosemary Addis, and I convened a senior-leader roundtable at London Business School, under Chatham House Rules. We wanted a candid conversation about what sustainability leadership looks like when commitments are tested—by political pushback, economic pressure, and rising scrutiny around credibility and impact. 🔍 One message came through very clearly: the challenge today is not about setting ever more ambitious targets, but about whether sustainability is embedded deeply enough in strategy, governance, and decision-making to endure turbulence. Leaders spoke about 𝐭𝐡𝐞 𝐬𝐡𝐢𝐟𝐭 𝐟𝐫𝐨𝐦 𝐫𝐞𝐚𝐜𝐭𝐢𝐨𝐧 𝐭𝐨 𝐚𝐧𝐭𝐢𝐜𝐢𝐩𝐚𝐭𝐢𝐨𝐧—building foresight, strengthening boards’ ownership of sustainability, aligning incentives, and making fewer but more meaningful bets. 🧠 We also discussed the growing need for 𝐜𝐨𝐧𝐬𝐨𝐥𝐢𝐝𝐚𝐭𝐢𝐨𝐧 𝐚𝐧𝐝 𝐜𝐨𝐥𝐥𝐚𝐛𝐨𝐫𝐚𝐭𝐢𝐨𝐧: cutting through overlapping frameworks, avoiding performative complexity, and working across organisations and sectors on problems no firm can solve alone. And we talked about 𝐜𝐨𝐦𝐦𝐮𝐧𝐢𝐜𝐚𝐭𝐢𝐨𝐧—not as marketing, but as disciplined, evidence-based storytelling that acknowledges trade-offs, learning, and uncertainty without retreating into silence. 📝 This article reflects that 𝐜𝐨𝐥𝐥𝐞𝐜𝐭𝐢𝐯𝐞 𝐬𝐞𝐧𝐬𝐞𝐦𝐚𝐤𝐢𝐧𝐠. It argues that sustainability leadership today requires 𝐚𝐝𝐚𝐩𝐭𝐢𝐯𝐞 𝐨𝐩𝐭𝐢𝐦𝐢𝐬𝐦—continuing to act without denial or fatalism—and a systems view that recognises interdependence between firms, policy, markets, and ecosystems. 🔗 You can read the full piece via the link in the comments. 🤝 My thanks to Karen and Rosemary for co-convening this conversation, and to the leaders who engaged with such openness and seriousness. These are exactly the kinds of grounded, honest discussions we need more of right now. #SustainabilityLeadership #ESG #CorporateStrategy #ResponsibleBusiness Christopher Moseley, MCIPR Felicity Glennie Holmes Jo Luzmore
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ETHICAL LEADERSHIP IN AN AGE OF CRISIS: When Power Meets Conscience Why be just when you can be rich? Plato’s Ring of Gyges still shadows every boardroom. If profit is possible through injustice and no one is watching, what will you choose? Today’s leadership culture—built on compliance, KPIs, and risk management—dodges Glaucon's famous question. The result is predictable: systems that reward getting as close to the “moral minimum” as possible, monetising harm while branding it “value creation.” Today we inhabit the ruins of our own success: record share prices, record inequality, a planet in distress. Leadership has become performance art—purpose statements on our office walls, denial in our dashboards. We brilliantly manage our own blindness, mistaking agility for progress and OKRs for meaning. This is not a crisis of capability but of conscience: a failure to understand how our systems themselves produce the outcomes we claim to fight. Most leadership models treat ethics as a compliance problem—but when regulation fades and profit trumps penalty, why be good at all? Secular ethics—utilitarian, contractual, procedural—fail the Gyges test. If values are mere preferences, exploitation becomes rational. When social systems are treated as neutral markets rather than moral orders, injustice hides inside the algorithms of efficiency. Ethical leadership begins where management ends: with the question of what legitimises power. It's not charisma or style but stewardship—the disciplined use of power for the common good. It rests on three practices: truth, seeing systems as they really are; imagination, envisioning what they could become; and judgment, choosing wisely when values collide. This is practical wisdom—the courage to act rightly, even when no one measures it. To make this real, organisations must be designed for character, not compliance. Profit must serve purpose; incentives must reward contribution, not extraction. Governance must mature from box-ticking to moral judgment—boards as trustees of conscience, not guardians of quarterly returns. Accountability cannot be procedural alone; it must be moral. Leadership is public trust, not private property. Developing ethical leaders means rethinking formation itself. Not tournaments of ambition but apprenticeships in judgment. Not high potentials but humble stewards able to hold power to account—including their own. No system can rise above the moral maturity of those who lead it—if leaders refuse to grow, they must make way for those who will. Ethical leadership, at the end of the day, is the bridge between the actual and the possible. In a world of cascading crises, only leaders grounded in care, imagination, and moral courage can restore trust and renew possibility. The world is watching. So are our grandchildren. #EthicalLeadership #LeadershipDevelopment #CorporateGovernance #SystemsThinking #Sustainability #BusinessEthics #ResponsibleLeadership #ESG #Philosophy #PurposeDriven
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Ten years ago, “sustainability” was a slide in the board deck. Today? It’s reshaping entire P&Ls. The most forward-thinking FMCG companies no longer see sustainability as a compliance issue. They see it as a growth lever, a reputation safeguard, and increasingly—a core leadership function. Enter: the modern Chief Sustainability Officer (CSO). I’ve watched this role evolve dramatically in the last few years—from peripheral advisor to strategic operator. And in many organizations, the CSO now has more cross-functional influence than ever before. Here’s what the best CSOs in FMCG are doing: → Guiding R&D teams to develop low-impact formulations and circular packaging systems → Partnering with supply chain to decarbonize logistics and improve traceability → Working with commercial leaders to embed sustainability into brand storytelling → Leading ESG reporting frameworks to future-proof investor relationships → Acting as cultural change agents to move sustainability from “optional” to “operational” But here’s the challenge: Many leadership teams weren’t built with this role in mind. I see three common gaps when FMCG companies try to elevate sustainability: The CSO reports to legal or comms—not strategy. That limits their ability to drive transformation. The role is too junior—or too isolated. Without true P&L-level influence, they become reactive instead of strategic. Other leaders see sustainability as “someone else’s job.” In reality, the CSO’s impact depends on the CFO, COO, CMO, and CHRO aligning around shared KPIs. In executive search, we’re seeing more demand than ever for CSOs who can: → Operate at the intersection of science, storytelling, and shareholder value → Translate regulatory risk into innovation opportunity → And most importantly—hold their seat at the leadership table with conviction The companies winning this decade will be those that move sustainability from the sidelines to the center. And that starts by hiring sustainability leaders who don’t just care about change they know how to build it. Because in today’s market, sustainability isn’t a nice-to-have. #sustainability #FMCG #Companyculture
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The era of standalone sustainability reporting is officially over 🌎 With the latest updates to the UK Sustainability Reporting Standards (UK SRS), nonfinancial data is now subject to the exact same rigorous audit scrutiny as your core financials. For C-Suite executives and Sustainability Managers across the UK, EU, and the US, this represents a fundamental shift in corporate governance. Recent geopolitical instability and energy market disruptions have made one thing clear: Understanding your environmental impact and supply chain vulnerabilities is no longer just about compliance. It is about sheer business survival and operational resilience. In my recent conversations with enterprise CFOs, the tone has completely shifted. CFOs are no longer simply asking if their company is compliant. They are asking if their ESG data can survive a financial audit. If your organization still relies on fragmented workflows and manual spreadsheets, you are carrying a massive business risk. Here is what the new standard of "audit-ready" sustainability requires: 📊 Moving beyond manual processes: Manual data collection leads to credibility gaps and poor transparency. At Sweep we work with companies who tell us they need consistent, entity-level data that flows seamlessly across distributed operations. 🔗 Mastering Scope 3 emissions: Over 90% of a company's carbon footprint is typically hidden within its value chain. Tackling this requires systems capable of real-time tracking across complex, global supply chains. 🤝 Breaking down data silos: Sustainability, finance, procurement, and risk teams must operate from a single source of truth. Every reported number must be backed by documented methodologies that can stand up in the boardroom. Treating the UK SRS as a simple reporting checkbox will expose your company to financial penalties and an erosion of investor confidence. Conversely, leaders who integrate nonfinancial data into their core business strategy will turn transparency into a distinct competitive advantage. The clock is ticking on mandatory disclosures. Are your systems ready for financial-grade scrutiny? 💡 If you are unsure how to get there, you are not alone. Follow SWEEP’s LinkedIn page to join a global community of leaders. We share weekly, expert insights to help you navigate complex global regulations, build audit-ready systems, and turn your sustainability data into your strongest business asset. 👉 Follow us here: https://lnkd.in/eg-vuEaM
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All Above Board: Great Governance for the Government Sector (second edition) by Julie Garland McLellan, is a comprehensive guide focused on corporate governance specifically within government-owned organizations. It covers various aspects of governance and how directors can effectively manage these organizations while balancing public policy, financial objectives, and social responsibilities. Key Themes in the book: - Corporate Governance Definition: Governance in the government sector refers to how organizations are directed and managed, including setting objectives, monitoring risks, and optimizing performance. There's an emphasis on balancing commercial goals with broader public policy objectives. - Differences Between Private and Government Boards: Government-owned entities often have a single shareholder (the government) and their goals go beyond financial returns, focusing on social and policy outcomes. Boards in this sector must navigate political and public interests, requiring a balance between profit motives and community responsibilities. - Director's Roles and Responsibilities: The book emphasizes the importance of understanding legal frameworks and regulations specific to the public sector, along with fiduciary duties. Directors are accountable to their government shareholder and must ensure that their organizations meet public expectations while minimizing risks. - Public Policy and Planning: A significant part of the book explores how government boards align their strategies with public policy goals, manage stakeholder expectations, and handle financial planning in a highly regulated environment. - Risk Management: The risks in the public sector are often higher due to regulatory complexities and public scrutiny. The book provides examples of government-owned organizations that have faced challenges and offers strategies for managing these risks effectively. - Ethics and Transparency: Ethical behavior, transparency, and accountability are critical in maintaining public trust. The book offers guidance on promoting responsible decision-making and fostering a culture of openness on government boards. Case Studies: The book includes practical case studies, such as the management of the New South Wales Grain Board and the challenges of providing services in monopoly situations (e.g., electricity supply), demonstrating how directors can navigate complex governance issues. This guide is tailored for both aspiring and current directors of government-sector boards, helping them to understand the specific challenges of the public sector and offering insights into effective governance practices.
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More than ever before, ethics and compliance are being reshaped by forces far beyond just enforcement and regulatory risk. AI governance is no longer optional. Regulatory priorities are volatile. And stakeholders increasingly expect authenticity, accountability, and real cultural alignment—not just policies and training metrics. In a recent Law360 article, I outline four shifts defining compliance in 2026: • The arrival of true AI governance • Navigating regulatory & enforcement uncertainty without abandoning values • Proving compliance value through outcomes, not outputs • Putting culture—trust, voice, and leadership behavior—at the center The takeaway: when rules shift, principled leadership remains the most durable advantage. #Culture #Data #Ethics #AIGovernance #Leadership #Authenticity #Risks Zachary Coseglia Culture. Data. Ethics.