Have the new revisions to the European Sustainability Reporting Standards gone too far, or not far enough? 

That’s exactly what we discussed in this episode of the Frankly Speaking podcast, in which Richard Howitt was joined by EFRAG TEG members Sandra Atler, also Director of Human Rights & Business Practice at Enact Sustainable Strategies and Signe Lysgaard, also Chief Advisor on Business & Human Rights at the Danish Institute for Human Rights. 

🎙 Together they unpacked the new simplified EU sustainability reporting standards (ESRS) and what they mean for companies. You’ll also hear more about: 

• The obsession with cutting down data points, and whether this really reduces the reporting burden  

• How the double materiality assessment has changed compared to the old ESRS 

• How closely the new standards align with global IFRS standards   

• The issue of adequate wages, and why it still needs to be resolved  

• How the new ESRS impact the ongoing Omnibus process  

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What is the relationship between culture and corporate responsibility? How do various social mores and traditions influence how various countries view business and human rights? And what can different nations learn from each other on their sustainability journey? 

This week on the Frankly Speaking podcast, Richard Howitt was joined by Akiko Sato, Business and Human Rights Project Officer at the United Nations Development Programme and Special Adviser at the NGO Pillar Two to explore the state of responsible business in Japan, from the Edo dynasty to today. 

Together they discussed the Japanese government’s human rights supply chain due diligence guidelines, as well as how companies in Japan have been responding. You’ll also hear more about: 

• Japan’s leadership in climate disclosure through a record number of signatories to the Taskforce on Climate-related Financial Disclosures (TCFD) 

• The growing momentum across Asia on corporate accountability, with Thailand, South Korea, and Indonesia developing mandatory human rights due diligence laws 

• The traditional Japanese concept of Sanpo-yoshi, meaning “good for the seller, good for the buyer, and good for society 

• The role culture plays in shaping how Japanese companies are conducting sustainability reporting and human rights due diligence  

• Why gender inequality is one of Japan’s biggest human rights challenges, with Japan ranking among the lowest in the G7 on the gender gap index 

• How Japanese companies have been reacting to the EU’s Corporate Sustainability Due Diligence Directive as well as the recent Omnibus proposals  

• Akiko’s insights into the lessons the world can take from Japan’s sustainability journey 

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Last week, the 2025 Sustainability at a Crossroads survey was released, providing key insights into the views of nearly 850 sustainability professionals across the world, and building upon the survey’s decades-long research, the first results having been published back in 1997. With sustainability at a pivotal turning point, what do experts believe is the best route forward? 

This week on the Frankly Speaking podcast, Richard Howitt was joined by Chris Coulter, CEO of Globescan and Mark Lee, Global Director of Thought Leadership at the SustainAbility Institute by ERM, who jointly produced this year’s Global Sustainability Leadership Survey alongside the UK consultancy Volans. 

Together they discussed the main findings of the survey, and what it tells us about the ESG backlash globally. You’ll also hear more about: 

• How businesses across the world have been responding to the backlash against sustainability 

• Whether or not the 2030 climate target has failed 

• Why investors ranked their lowest ever score on their contribution to sustainable development 

• The regional variability in attitudes towards sustainability, and whether it’s time to pass on the torch of global sustainability leadership to the Asia Pacific  

• The high impact, high feasibility actions that survey respondents believe can be achieved in the next five years  

• The opportunities that can arise out of this current crisis in sustainability, and the choice facing governments and businesses in this critical inflection point for the field  

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Last year, the Ethical Trading Initiative (ETI), a leading alliance of trade unions, NGOS and businesses working to bring about the end of corporate human rights abuse, released its Corporate Transparency Framework detailing the reporting requirements for their company members. With the results of ETI’s member transparency assessment now out, how have companies performed against the standards? 

This week on the Frankly Speaking podcast, Richard Howitt was joined by Kate Lewis, ETI’s Head of Membership and Francesca Mangano, Head of CSR and Sustainability at TFG London, a leading South African fashion retailer with a network of 570 stories across 13 countries. 

Together they discussed TFG London’s experience in meeting the ETI Corporate Transparency Framework requirements, as well as the barriers they faced and lessons they learnt on the way. You’ll also hear more about: 

• Why ETI champions meaningful stakeholder engagement in their fight against corporate human rights abuses, and why top-down approaches don’t work 

• Practical examples of how TFG London’s work with ETI has led to improved welfare for workers across their supply chain  

• How commercially beneficial implementing supply chain due diligence has been to TFG London 

• Kate and Francesca’s perspective on the European Commission’s Omnibus 1 proposals on the CSRD and CSDDD, including TFG London’s disappointment in not being in scope of the legislation 

• TFG London’s work with Anti-Slavery International on the Coalition to End Forced Labour in the Uyghur Region 

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Central and Eastern European countries are often described as being the laggards in the EU’s sustainability transformation. But is this actually true?

This week on the Frankly Speaking podcast, Richard Howitt was joined by Tsvetelina Kuzmanova, Sustainable Finance Policy Lead at the Cambridge Institute for Sustainability Leadership, which gathers leaders and innovators across business, finance and government to work together for a sustainable future.

Together they discussed how the Polish Presidency of the Council of the European  Union responded to the Commission’s Omnibus proposals, and specifically the proposed changes to the EU Taxonomy. You’ll also hear more about:

• Key takeaways from the recent Green Transition Forum in Sofia, Bulgaria 

• How CISL calculates its Sustainable Competitiveness Index 

• The best and worst case scenario for the future of sustainable finance over the next four years 

• The project to turn the Trakia Economic Zone in Plovdiv, Bulgaria into the EU’s first carbon-neutral industrial park

• Why Tsvetelina believes sustainability and competitiveness are in fact the same thing

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How is the sustainability transformation unfolding in France?

This week on the Frankly Speaking podcast, Richard Howitt was joined by Sébastien Mandron, Board Member of C3D, an association of more than 400 chief sustainability officers.

Together they discussed Worldline Global’s experience of producing their first CSRD report, and the company’s reaction to French President Macron coming out against the CSDDD despite France having been the first European country to implement its own human rights due diligence law, ‘le devoir de diligence’. You’ll also hear more about:

• Why the company believes regulation is vital in achieving the green transition 

• How the recent UN Oceans Conference in Nice earlier this month demonstrates that companies will continue being asked to provide answers on their sustainability transformation

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The history of corporate human rights abuse is as old as the history of corporations themselves, and yet our understanding of business and human rights has only evolved significantly over the last five decades. The concept of corporate accountability is now widely known, whereas only 20-30 years ago, companies often refused to accept responsibility for the inhumane conditions or practices found in factories producing their products. But how did this understanding evolve, and what progress remains to be achieved?

This week on the Frankly Speaking podcast, Richard Howitt was joined by Michael H. Posner, Director of the NYU Stern Center for Business and Human Rights, the first ever human rights centre at a business school.

Together they discussed Michael’s latest book ‘Conscience Incorporated: Pursue Profits While Protecting Human Rights’ which weaves together his decades of legal experience working with companies from Nike, Adidas, Microsoft and many others to put the case for a genuine change in business attitude and practice on corporate human rights. You’ll also hear more about:

• How the Coca-Cola company scandal in the 1980s marked a great step in the history of corporate accountability

• Global lessons learned from the 2013 Rana Plaza tragedy 

• Michael’s work to improve the awful conditions in which Apple iPhones were being produced in Shenzhen, China in the 2010s

• Facebook’s role in spreading hate speech in Myanmar 

At a time when there is so much uncertainty around sustainability and due diligence reporting with the ongoing Omnibus negotiations, it’s more important than ever to listen to the voice of business. How have companies in Germany been performing on sustainability reporting, and what does the future of the country’s green transition look like?

This week on the Frankly Speaking podcast, Richard Howitt was joined by Fritz Putzhammer, Project Manager at the Bertelsmann Stiftung, an independent research foundation which has been monitoring the sustainability transformation of the German economy over the last three years.

Together they discussed the results of the latest 2025 Sustainability Transformation Monitor, and how they compare to the recent high-level political discourse within Germany on sustainability and due diligence reporting, as well as to the EU’s Omnibus Simplification proposals. You’ll also hear more about:

• How the German Mittelstand (SMEs) are faring on sustainability reporting

• Why German businesses are falling behind on climate transition plans (CTPs)

• Bertelsmann Stiftung’s recommendations to policymakers for the years to come 

• The foundation’s personal message to German businesses 

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Last year, China issued its Corporate Sustainability Disclosure Standards, aligning its corporate sustainability reporting requirements to the ISSB and the EU’s CSRD with its double materiality approach. But with the EU’s own sustainability legislation in the process of being simplified, has China now become the world leader on sustainability? 

This week on the Frankly Speaking podcast, Richard Howitt was joined by Nana Li, Head of Sustainability and Stewardship of the Asia-Pacific region at Impax Asset Management. 

Together they discussed what the recently issued Chinese Corporate Sustainability Disclosure Standards mean for Chinese companies, and why China appears to be moving forward on corporate sustainability precisely when the United States and Europe seem to be moving backwards. You’ll also hear more about: 

• China’s Stock Exchange ESG Guidelines adopted last year 

• The impact of the US-China tariff war on China’s sustainability journey  

• To what extent data transparency within China has improved over the past decade 

• The latest updates on China adopting a Stewardship Code for investors  

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The European Commission says that EU sustainability legislation harms European business competitiveness. But does business really agree? 

This week on the Frankly Speaking podcast, Richard Howitt was joined by Ludovic Flandin, Vice-President and Founding Board Member of WeAreEurope, a new association of European sustainability professionals which was formed earlier this year. 

Together they discussed why Ludovic and his colleagues decided to set up WeAreEurope, and the main findings of their recent Europe-wide study on what businesses think about the CSRD and Omnibus proposals. You’ll also hear more about: 

• How business associations have reacted to WeAreEurope’s survey 

• Ludovic’s case for ESG representing a new transformation of capitalism, just like the digital revolution 25 years ago  

• The link between Europe’s sovereignty and power and the CSRD 

• Ludovic’s message to those working in business on the value of ESG and sustainability on a personal level 

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