Key insights for effective supply chain due diligence

Supply chain due diligence isn’t just about compliance — it’s about putting people at the center. Based on its work with leading global companies, including a deep dive practice group focused on supply chain due diligence…
Securing Risk-based Due Diligence in the EU Omnibus: Shift’s View on the Trilogue Process

The Omnibus process to simplify key pieces of EU sustainability regulation – including the Corporate Sustainability Due Diligence Directive and Corporate Sustainability Reporting Directive…
Creating transparency on living wages: The urgent need to improve EU reporting standards

By Ruben Zandvliet, Director for Standards and member of the EFRAG Sustainability Reporting Board & Jonathan Milläng, Senior Advisor
The John Ruggie Fellowship Program

John Ruggie was a preeminent scholar-practitioner in the field of international affairs, whose work as a political scientist focused on the impact of globalization on international rule-making. He was, among other roles…
Simplifying Sustainability Reporting: Shift’s View on the Draft Revised EU Standards

Shift welcomes the revised European Sustainability Reporting Standards (ESRS) exposure draft issued this week. It offers genuine simplification of process and substance for companies preparing reports, while still delivering meaningful information for their investors and other stakeholders.
Getting simplification right: Protecting impact in the EU Omnibus process

Proposed changes to EU sustainability legislation risk creating parallel due diligence systems inside companies — business must press for coherent, risk-based reform that delivers outcomes.
What is risk-based due diligence? And what is it not? Getting back to basics as part of EU Omnibus simplification

As negotiations about the best way to simplify EU sustainability legislation progress, different levels of understanding about what risk-based due diligence means in practice may disrupt efforts to find a path to legal certainty that does not undermine the objectives of the regulation.
Effective risk-based due diligence is key to reducing inequality and restoring the stable environment companies need to compete.

The European Commission has sought to frame its ‘Omnibus Simplification Package’ as the means to help EU companies compete in the global economy by reducing the regulatory burden on them at home.
The European Commission’s ‘Omnibus Simplification Proposal’: Shift’s Initial Reflections

The European Commission has launched its Omnibus Simplification Proposal to address concerns about sustainability regulations in the EU. But measured by its own objectives of simplifying requirements and reducing burdens on smaller companies, the proposals are a remarkable own goal.
Putting human rights at the heart of a just transition

Action to build a fair and inclusive society is a necessary precondition for the transition to a low carbon, equitable, and climate-resilient future, argue Shift experts Federico Burlon and Brianna Peterson.