In 2024 this journal devoted an entire edition to sustainability—a theme then characterized by ambitious regulatory frameworks and cautious optimism. One year later the landscape has become more compl...
Sustainability due diligence and reporting: who goes to jail?
In the coming years we will see a number of sustainability due diligence and reporting or disclosure requirements coming into effect in the EU applicable to a group of large undertakings. Due diligenc...
Tinkering around the edges: sustainability requires a behavioural shift
Articulating ambitious sustainability statements relating to environmental goals requires that organisations translate these ambitions into practice. The paper details three behavioural challenges rel...
Duurzame zorgvuldigheidsverplichtingen in de Verklaring Omtrent de Risicobeheersing
Dit artikel analyseert de verplichting voor bestuurders van beursvennootschappen om een Verklaring Omtrent de Risicobeheersing (“VOR”) op te nemen in het bestuursverslag. Deze bijdrage onderzoekt de i...
A multi-method examination of Corporate Social Responsibility (CSR) practices in the Dutch advertising sector
This paper contributes to the relatively understudied area of the Advertising sector’s Corporate Social Responsibility (CSR) practices. This study assesses the state of CSR norm embeddedness in Dutch ...
The article examines how ESMA’s new fund naming guidelines aimed to reduce greenwashing in the European sustainable investment market but achieved largely counterproductive results. ESMA’s rules requi...
The position of sustainability committees in the Netherlands
This explorative research examines the growing role and organisation of sustainability committees at supervisory board level of Dutch listed companies. Recent EU initiatives—such as the CSRD, ESRS, CS...
In de bedrijfsethiek is een groot aantal boeken en artikelen verschenen waarin op praktische wijze prangende vraagstukken worden behandeld en concrete aanbevelingen worden gedaan voor het bevorderen v...