Thanks Tonia. You’ve captured the shift in ESG reporting very well, especially the move from a defensive “risk avoidance” approach to a more proactive focus on creating positive impact. The point about investors becoming collaborative partners rather than purely activist voices is also an important observation and reflects how ESG engagement has evolved in practice.
Your reflection on materiality, transparency, and avoiding greenwashing remains highly relevant today. As expectations continue to grow in 2026, companies are increasingly being judged not just on what they report, but on how credibly ESG is integrated into their actual business decisions and performance.
Your reflection on materiality, transparency, and avoiding greenwashing remains highly relevant today. As expectations continue to grow in 2026, companies are increasingly being judged not just on what they report, but on how credibly ESG is integrated into their actual business decisions and performance.