Compliance, Ethics & Sustainability An international journal with a European focus 2022 nr. 4
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From Integrity- to ESG-Due Diligence

F.J. Erkens MEWI FFE LL.M., drs. P. Jonker and G. Ferreira da Cruz Catarrinho PLDA FFE1

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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.

1. Introduction

Some time ago, a corporate client initiated an Integrity Due Diligence (IDD) in relation to an intended take-over of a company in the solar panel business. After news articles appeared in the national and international press concerning the deployment of Uyghurs in China as forced labour in the production of solar panels, the corporate client requested to extend the IDD to this issue. During the research, we learned from various inte...

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Verder in dit artikel:

1. Introduction

2. The concept of due diligence

3. ESG Due Diligence – the changing landscape

4. Reporting requirements

5. Fundamental problems

5.1. Measuring impact is difficult

5.2. … We are not good in objectively assessing risks …

5.3. … And then still, we need to decide

6. Implications for the Compliance Officer

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Artikel informatie

Type
Artikel
Auteurs
F.J. Erkens MEWI FFE LL.M., drs. P. Jonker and G. Ferreira da Cruz Catarrinho PLDA FFE1
Auteursvermelding
Ik ben auteur van dit artikel
Datum artikel
15 juli 2022
Uniek Den Hollander publicatienummer
UDH:TvCo/17291

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