Responsible Contracting: From Policing to Partnership

Contracts are a key tool to support effective human rights due diligence in increasingly complex global supply chains.
Quality of community engagement on nature-related issues has significant financial consequences for companies

Report finds evidence linking inadequate engagement with Indigenous Peoples and local communities to operational disruption, legal action, financing risks and billions of dollars in losses across sectors.
Shift letter urges European Commission to drop proposed asset manager exemption from ESRS

Shift has published an open letter calling for the European Commission to drop a proposal that would exempt asset managers from key sustainability reporting requirements.
Changes to ESRS reduce transparency on corporate sustainability impacts

The European Commission has published a near-final version of the European Sustainability Reporting Standards (ESRS).
Shift publishes metrics to assess progress towards a just transition

Shift has published a set of metrics to help companies measure how efforts to tackle climate change are impacting people.
Shift sets out how to improve the ‘S’ in ESG with new guidance on social indicators

Shift has published guidance on how to measure the effectiveness of steps companies take to address their impacts on society.
From regulation to action: What the EU due diligence rules mean for business

Rules that place greater responsibilities on firms to identify and address human rights abuses have been finalised.
Establishing effective due diligence structures: Getting closer to a risk-based approach

Driven by evolving expectations, including new legal requirements, businesses are making efforts to bring their supply chain due diligence programs closer to a risk-based approach.
Shift statement on the political agreement on the Omnibus Simplification Package on EU sustainability due diligence and reporting rules

On Monday, 8 December, EU Member States and the European Parliament reached a provisional political agreement in trilogue negotiations…
Shift Statement on the Revised European Sustainability Reporting Standards (ESRS)

The revised European Sustainability Reporting Standards (ESRS), published by EFRAG on Wednesday, 3 December, represent the end of a nine-month effort by EFRAG to find a workable middle ground on corporate sustainability…