Insights+

EU CSDDD Finalized: Key Due Diligence Expectations Remain Intact

Focus Now Turns to Implementation

The amended EU Corporate Sustainability Due Diligence Directive is now finalized, and while its scope has narrowed, companies are still required to conduct risk-based human rights and environmental due diligence across their value chains. Explore key areas for strategic adjustment and practical steps companies can take now to prepare for implementation by 2029. 

Insights+

The Business Case for Sustainability Holds—But It Needs a New Playbook

Rapid shifts in regulatory, geopolitical, and market conditions have transformed the operating environment for sustainable business. Yet the evidence for sustainability’s role in long-term business success remains clear. Based on dialogue with leading companies, BSR and GlobeScan outline five core elements central to maximizing and communicating the business value of sustainability in a radically changed context.

Reports

Business Value of Sustainability: Trajectory and Strategies

Explore practical strategies to help sustainable business leaders and teams achieve and communicate the value of sustainability inside and outside their companies.

Reports

Redesigning Sustainable Business Amid Global Realignment

Gain insights on how sustainable business leaders can strengthen the relevance and credibility of their strategies and how business can play a role safeguarding the stable operating environment necessary for its success.

Insights+

EU CSDDD Finalized: Key Due Diligence Expectations Remain Intact

Focus Now Turns to Implementation

The amended EU Corporate Sustainability Due Diligence Directive is now finalized, and while its scope has narrowed, companies are still required to conduct risk-based human rights and environmental due diligence across their value chains. Explore key areas for strategic adjustment and practical steps companies can take now to prepare for implementation by 2029. 

Tools

Key Changes to SBTi Net-Zero Standard Corporate V2 Draft

Overview of Changes Related to Scope 3 and Ongoing Emissions

With the final SBTi Corporate Net-Zero Standard V2 expected to be released in Q2 2026, this member-only resource highlights the most relevant changes for companies preparing for the next phase of climate implementation.

BSR Members Only

Sustainability FAQs

Implications of the U.S. EPA Endangerment Finding Revocation

BSR discusses the revocation of the U.S. EPA Endangerment Finding and what it means for companies operating in or connected to the U.S. market.

Reports

Accounting for Scope 3 Use-Phase Emissions for Software Companies

BSR's Scope 3 for Software Roundtable's new report shares practical steps to improve methodological consistency, strengthen data transparency, and enable more credible accounting of use-phase emissions.

Insights+

EU CSDDD Finalized: Key Due Diligence Expectations Remain Intact

Focus Now Turns to Implementation

The amended EU Corporate Sustainability Due Diligence Directive is now finalized, and while its scope has narrowed, companies are still required to conduct risk-based human rights and environmental due diligence across their value chains. Explore key areas for strategic adjustment and practical steps companies can take now to prepare for implementation by 2029. 

Blog

EU Omnibus: Challenges and Opportunities of the Parliament’s Proposed Changes to the CSDDD

BSR shares key changes in the CSDDD based on the EU Omnibus, next steps in the legislative process, and actions companies can take to drive long-term value and resilience.

Blog

Omnibus: The Costs of Looking Away from Sustainability Impacts in Uncertain Times

While the EU has made significant progress in building a sustainability framework, the latest Omnibus proposals increase policy incoherence and diverge from international due diligence standards. Businesses evaluating the Omnibus can consider five key changes that could affect their ability to understand and manage their most severe sustainability impacts.

Sustainability FAQs

EU Omnibus Fact Sheet

Through the Omnibus Simplification Package, the European Commission proposed significant adjustments to several key corporate sustainability regulations. In this factsheet, BSR shares major updates from the Omnibus.

Tools

From Commitment to Resiliency: Designing Durable Sustainability Governance

Insights from the Sustainability Governance Roundtable

Gain practical guidance from this overview of key member insights from the BSR Sustainability Governance Roundtable, in which members explored strategies to design sustainability governance structures, processes, and controls that are robust under scrutiny, responsive to an uncertain landscape, and practical to operate across the enterprise.

BSR Members Only

Insights+

Six Key Questions That Will Shape 2026 and Beyond

With continued global turbulence reshaping the economy, business, and society at the start of 2026, BSR CEO and President Aron Cramer poses six questions that are likely to define progress for sustainable business leaders in the year ahead.

Blog

Board Oversight Amid Uncertainty: Doubling Down on Strategic Sustainability

Boards facing risks may consider scaling back sustainability efforts to reduce short-term political risk, but this can create new problems. Emphasizing strong sustainability governance through strategic oversight helps companies navigate challenges, build resilience, and create long-term value.

Insights+

EU Omnibus: It’s Time to Shift Focus from Compliance to Impact

BSR experts explore key provisions of the Omnibus proposal, what happens next, how businesses should respond, and provide a deep dive into sustainability reporting and action. 

Tools

Implications of US Section 301 Investigations

Sustainability Brief

The USTR’s Section 301 investigations represent a significant development at the intersection of trade policy and forced labor enforcement. Understand the latest implications for business regarding the Section 301 investigations launched on March 12, 2026. 

BSR Members Only

Insights+

EU CSDDD Finalized: Key Due Diligence Expectations Remain Intact

Focus Now Turns to Implementation

The amended EU Corporate Sustainability Due Diligence Directive is now finalized, and while its scope has narrowed, companies are still required to conduct risk-based human rights and environmental due diligence across their value chains. Explore key areas for strategic adjustment and practical steps companies can take now to prepare for implementation by 2029. 

Insights+

Taking a Responsible Approach to AI: A Guide for Business

As AI is mainstreamed across business operations, products, and services, questions are rising around its risks to people, environmental impacts, and the governance frameworks needed to ensure transparency and accountability. BSR shares four key steps companies can take to build the systems and processes necessary for delivering a responsible approach to AI.

Reports

Advancing People-Centered Climate Action in Private Capital Markets

BSR has launched the People-Centered Climate Action in Private Markets (PCAP) initiative, alongside a suite of practical tools and resources, to help investors align climate strategies with human rights and advance a just transition to a low-carbon, climate-resilient economy through the mobilization of private capital.