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Three years ago, around early 2023, I was asked to review a large institution that had invested heavily in sustainability reporting.
The organization had consultants, frameworks, dashboards, climate assessments, materiality matrices, and beautifully designed reports. The board proudly pointed to hundreds of pages of disclosures aligned to international standards. On paper, everything appeared impressive.
Yet something felt wrong. When we traced sustainability commitments into capital allocation decisions, project approvals, procurement choices, risk registers, performance contracts, and executive incentives, the sustainability agenda simply disappeared.
The report existed but leadership system did not. The organisation had built a lighthouse without a foundation. READ MORE |