From Integrity- to ESG-Due Diligence

The new requirements to perform ESG Due Diligence and report on impact of sustainability issues, will pose challenges for organisations, but also for compliance officers. The new regulations will lead to a shift in focus on financial performance to a broader management agenda, where ESG becomes of strategic importance. The many puzzling questions for the board room, where the company's values, business principles and code of conduct are put to the test, will have a serious impact on the compliance function.

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• From Integrity- to ESG-Due Diligence door F.J. Erkens e.a.in Tijdschrift voor Compliance