Five Briefs · Updated 2026
CEO Briefs
Each brief distills one board-level ESG question into an executive headline, the underlying data, and - where one exists - a tool to act on it.
Brief 01 · Reporting
CSRD Benchmarking: Danish Global Brands
Ten Danish global companies' first mandatory CSRD statements average 4.0 out of 5 - but the 1.6-point spread between best and worst is already visible to investors.
Brief 02 · Regulation
EU CSRD Omnibus Simplification
The Omnibus proposal cuts mandatory CSRD datapoints by 61% - but not the disclosure obligation, the assurance requirement, or the CSDDD due diligence underneath it.
Brief 03 · Carbon
Corporate Decarbonisation and the Cost of Carbon
Carbon costs are already in your cost base. As EUA prices move toward €145 by 2030 and €200 by 2035, most companies still haven't quantified their exposure.
Brief 04 · Regulation
EU ESG Regulation Landscape
60 EU ESG regulations mapped across 8 policy areas - 51 already in force, 57% rated high implementation effort. The direction is set.
Brief 05 · Reporting
Compliance-Led ESG Reporting: A Global Perspective
20 jurisdictions analysed across the G20 - ESG reporting is now mandatory or phasing in everywhere, with ISSB emerging as the de facto global baseline.