
Diversity, equity & inclusion: how to assess consistency between sustainability disclosure and branding initiatives
Over the past ten years, the demand for sustainability reporting has grown exponentially. Companies today operate in an increasingly complex regulatory context: from the Non-Financial Reporting Directive (NFRD) of 2014, which first drove toward greater transparency in non-financial information disclosure, to the more recent Corporate Sustainability Reporting Directive (CSRD) of 2024. The latter represents a leap in quality and detail, setting clear objectives such as the standardization of disclosure and improved access to sustainability information. Despite the recent introduction of ...