EU Directive 2024/1760 on Corporate Sustainability Due Diligence imposes key obligations on large companies, requiring them to prevent and mitigate adverse impacts on human rights and the environment. Applicable only to companies with at least 1,000 employees and a global turnover exceeding EUR 450 million, the Directive excludes most EU companies, raising concerns about its effectiveness in regulating small and medium-sized enterprises....

The concept of social profit has emerged as a result of the sustainability movement and has become a key indicator of non-financial corporate performance. Unlike traditional financial measures, social profit reflects the social and environmental impacts of a company’s activities in the community in which it operates. This paper examines the challenges of establishing standardised methodologies and metrics for measuring social profit, as well ...

The financial system has a key role to play in transforming the economy into a more efficient and sustainable one, by reorienting private capital towards sustainable investment and encouraging more transparency. The consideration of sustainability factors in the decision-making process and investment advisory process can realise superior benefits. This can increase the resilience of the real economy and the stability of the financial system. T...