In my column from April this year, I explored the implications of the EU’s “Stop-the-Clock” directive, which postponed key sustainability reporting obligations under CSRD (Corporate Sustainability Reporting Directive) and CSDDD (Corporate Sustainability Due Diligence Directive). Back then, there was a lot of uncertainty and a risk that sustainability action in businesses would stall until clarity was found.  Many readers will have experienced just that – a paralysis of sustainability action and investment as boards and leadership teams struggled to know what their next move should be. My advice then was to “keep calm and carry on”, perhaps even to seize…

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