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The SFDR Review aims to make the investor sustainability disclosure rules more credible and effective. Today, some fund names, such as “impact” or “transition”, are not backed by clear methods and data. As the EU co-legislators near the endgame, we look at what to expect ahead of the next, possibly final, round of talks. To explore the proposals currently on the table, Richard Howitt is joined in this episode of Frankly Speaking by David Němeček, Senior Sustainable Finance Expert (Frank Bold), Pierre Garrault, Senior Policy Adviser (Eurosif), and Piotr Dmuchowski, CEO and CIO (PFR TFI, Polish National Investment Fund). You’ll hear more about: Which sensitive points remain open and where compromise may land on the three new categories (ESG basics, Transition and Sustainable) Why the introduction of a “Transition” category is both warmly welcomed and controversial, and why and why fossil fuel criteria are the sticking point Whether CSRD and SFDR are consistent enough to avoid data shortfalls for investors after the omnibus How negotiators could close loopholes and gaps, such as opt-outs for professional investors and the non-categorised products Why PAI indicators and the social dimension are still contested, and what level 2 could settle Whether the reform can close the gap between the sustainable finance we have and what we need, by turning Europe’s savings into transition investment. Follow us on ⁠LinkedIn⁠ and ⁠Youtube⁠!

Alongside the topics you already know, we're excited to add a new topic pillar to the podcast: AI and sustainability. As sustainability professionals continue to grapple with all the ethical questions around artificial intelligence, we ask who is really benefiting and what would be needed for Europe and European business to have genuine sovereignty over AI and its use. To discuss this, Richard Howitt welcomed Margarida Silva, Senior Researcher in Tech and Misa Norigami, Corporate Researcher for the Centre for Research on Multinational Corporations, SOMO. They co-authored a recent study on the EU’s data centre expansion and how it benefits US Big tech and investors. In this episode you will hear more about: The European Commission’s plan to triple the data centre capacity in the next 5-7 years Which companies are building - or plan to build - data centres in the European Union The corporate lobbying techniques used to target  the U.S Tech Regulation, the Digital Markets Act, and the Digital Service Act. How AI developments are now seen as a geopolitical race between the EU, US and China What’s in the European Technological Sovereignty Package and in particular, how the EU Commission plans to request Member States to have a data centre acceleration zone Follow us on LinkedIn and Youtube!

** The Frankly Speaking podcast has been selected as a finalist for the sixth annual Anthem Awards, recognizing work in sustainability, environment and social impact. Help us bring our conversations on responsible business to a wider audience and win the Anthem Community Voice Award. VOTING IS OPEN NOW UNTIL 29.10.2026 AT ⁠CELEBRATE.ANTHEMAWARDS.COM⁠ ** As the Omnibus I package narrows the CSRD's scope and simplifies the ESRS, more responsibility falls on companies to report with a genuine commitment to show progress.   The stakes extend well beyond compliance. The sustainability transition is fundamentally an industrial and innovation challenge, and Europe's position in it is uncertain. As the United States retrenches from climate commitments and China accelerates its dominance in clean technology, the EU's competitiveness, energy security, and geopolitical influence increasingly depend on whether European companies are treating sustainability as a strategic priority. This week in the Frankly Speaking podcast, Richard Howitt was joined by Frank Bold's own Lorena Bisignano, researcher and Filip Gregor, Head of Responsible Companies and member of EFRAG SRB. They co-author the second annual study of corporate sustainability reporting: “Delivering on Sustainability: Evidence from the second year of CSRD implementation”. The research analysed the 2025 reports of 100 large EU companies that disclose sustainability information under the CSRD. It assessed how these companies address critical sustainability challenges in their strategy, focusing on what they report on climate, double materiality assessment, due diligence, actions and metrics, and governance. In the episode, they reveal what is improving, where strategy gaps remain and their advice for wave 2 companies starting to prepare for CSRD. You’ll also hear: How far the intent of the legislation is being achievedHow effective companies’ due diligence is and how the example of the textile apparel sector stands outWhy good practice in one sector may (or may not) transfer to anotherHow far have companies been using AI in this reporting, and what impact has the use of AI had on the reports themselves Follow us on LinkedIn and Youtube!

What do China’s new supply chain security and counter-extraterritoriality rules mean for European companies trying to conduct human rights and environmental due diligence?  In this episode of the Frankly Speaking podcast, Richard Howitt was joined by Katja Drinhausen, Head of Programme Politics and Society at the Mercator Institute for China Studies (MERICS).  Together they discuss China’s new regulations on supply chain security and countering the undue exercise of extraterritorial jurisdiction, and what they could mean for European and other international companies carrying out human rights and environmental due diligence in the country. You’ll also hear more about:  The growing tension between Chinese regulations and European and US requirements on forced labour and supply chain due diligence  How the new rules could make it harder for companies to gather information and conduct audits in Chinese supply chains  How China’s approach to ESG and social responsibility differs from European approaches, particularly when it comes to human rights, independent oversight and civil society participation  Whether Chinese due diligence and sustainability initiatives can provide alternatives to international tools and standards  Katja’s advice to companies on how they can continue conducting responsible due diligence in China while also protecting both workers and those carrying out investigations  Listen in and follow us on LinkedIn and Youtube!

The EU’s Corporate Sustainability Due Diligence Directive (CSDDD) has moved from political negotiations to the next critical phase: implementation. But what does meaningful implementation actually look like? In this episode of Frankly Speaking, Richard Howitt was joined by Julia Otten, Senior Policy Officer at Frank Bold, and Amandine Van Den Berghe, Senior Lawyer specialising in value chains, trade and investment at ClientEarth. Together they discussed their new joint publication “Corporate Environmental Due Diligence and Reporting in the EU,” which aims to support Members States in transposing the CSDDD in the most effective manner. You’ll also hear about: The gaps in the Directive’s definition of environmental impacts, and why companies should consider the wider international standards on environmental due diligenceMeaningful engagement with suppliers and affected stakeholders representing a cornerstone of effective due diligenceWhat the removal of climate transition plan requirements from the CSDDD means for companiesThe issue of the principle of non-regression, and what it may mean for the DirectiveWhat recent climate litigation in France, the Netherlands and Germany could mean for companies’ responsibilities for emissions across their value chainsWhat companies can do to already get ahead of the curve on CSDDD transposition Listen in and follow us on LinkedIn and Youtube!

What is the social value of banks? In this episode of Frankly Speaking, Richard Howitt was joined by Anna Koolstra, Advocacy Manager, Impact and Economics at Triodos Bank, which is a founding member of the Sustainable Banking Coalition. Together they discussed the state of the EU’s financial system and how the digital euro may actually support Europe’s sustainability goals. You’ll also hear about: The main achievements of the Sustainable Banking Coalition over the past few years, as well as their objectives for the years aheadWhat the EU Banking package gets right – and wrongTriodos Bank’s vision for a new financial system that prioritises people and the planetAnna’s perspective on the SFDR 2.0 file (which will be voted on at the ECON committee of the European Parliament this week - stay tuned for our commentary!)Why the EU needs to move beyond transparency and disclosure, and start producing guidance for investorsListen in and follow us on LinkedIn and Youtube!

What do the recurring heatwaves, floods and fires in Europe this summer tell us about the state of sustainability progressin the EU? In this episode of Frankly Speaking, Richard Howitt was joined by Leena Ylä-Mononen, Executive Director of theEuropean Environment Agency, an EU body that works to inform decision-makers and the public about the state of Europe’s environment, climate change and wider sustainability issues. Together they discussed the EEA’s recent reports on national climate risk assessments, as well as how well Europe is currently doing on climate adaptation. You’ll also hear about:  The verdict on how much progress the EU is making on transitioning to a circular economy, with the Circular Economy Act expected from the European Commission in NovemberWhether Europe will be able to get sovereignty on AI whilst also reaching its environmental objectivesThe EEA’s perspective on the wider role of businesses in Europe’s sustainability transition, alongside national-level initiatives and individual actionWhy competitiveness is also about citizens’ health, ensuring that we have a healthy workforce alongside a healthy planet Listen in and follow us on LinkedIn and Youtube!

What does effective Meaningful Stakeholder Engagement (MSE) look like in the food and agriculture sector? In this episode of Frankly Speaking, Richard Howitt was joined by Danny Miles, Head of Collective Action at the Ethical Trading Initiative, as well as Dr Wilson Odiyo, Corporate Affairs Director for Eastern Produce Regional Services (EPRS), a consultancy based in Kenya with expertise in agro-economics, providing technical support, marketing and logistics to agricultural producers in eastern and southern Africa, and one of ETI’s company members. Together they discussed ETI’s recently developed guidance on MSE for the food and agriculture industry alongside an alliance of organisations (Amfori, FLA, Oxfam Sweden amongst others), as well as EPRS’s experience in implementing it. You’ll also hear about: How ETI advises its agricultural member companies to address problems of gender-based violence in supply chains through its GAIA programme (Gender Action in Agriculture) – and what EPRS has done in practiceThe actions taken by EPRS to tackle the new issues already caused by climate change, from the outbreak of new pests and diseases to water scarcityETI’s contribution to the EU Commission’s recently closed open public consultation on guidelines on the Corporate Sustainability Due Diligence Directive (CSDDD)Dr Wilson Odiyo’s message to EU policymakers on the importance of understanding contextual differences in the way labour is organized across the world in its legislationHow system change can become a realityThe key elements of ETI’s strategy until 2030 Listen in and follow us on LinkedIn and Youtube!

Can businesses really tackle the pervasive issue of modern slavery?  In this episode of Frankly Speaking, Richard Howitt was joined by an expert in the field, Johannes Dumay, Professor in accounting at Macquarie University, Sydney, and multi-award-winning researcher on modern slavery as well as sustainability accounting and reporting.  Together they discussed how corporate attitudes towards modern slavery have (and haven't!) evolved over the past decade, as well as what the increasing number of court cases on the issue mean for the future of companies’ responsibility and duty of care in their supply chains. You’ll also hear about:  John's verdict on whether legal requirements on companies in relation to modern slavery, from the UK to Australia, have actually been effective   Why companies having more of a risk management culture rather than a due diligence culture is preventing them from effectively identifying and remediate modern slavery  To what extent the EU Forced Labour Regulation will be able to meet its objective of eliminating forced labour from supply chains   What the glove manufacturer Ansell gets right in its modern slavery report  The potential future of modern slavery legislation: companies having to demonstrate the modern slavery is not in their supply chains if they are based in high-risk areas   Why John has changed his mind on boycotting the chocolate industry altogether  Listen in and follow us on LinkedIn and Youtube!

The Taskforce on Inequality and Social-related Financial Disclosures (TISFD) wants to do for social issues what the TCFD did for climate a decade ago: harness capital markets to drive corporate action, this time on inequality and people-related risk.  With its beta framework now open for public consultation (deadline 31 July 2026), host Richard Howitt sits down with TISFD Executive Director Simon Rawson to ask the hard questions: Can financial value really be assigned to fundamental human rights?  Does the framework take a single or double materiality approach? With regulators like the ISSB and the EU (through CSRD/ESRS) seemingly retreating from ambitious social reporting requirements, is TISFD swimming against the tide? Rawson explains how the framework builds on (rather than duplicates) existing initiatives like the World Benchmarking Alliance, GRI, and Social Value International, and why the taskforce insists that human rights, social capital, and wellbeing paradigms must operate side by side rather than substitute for one another. He also shares which companies (including Coca-Cola and Airbus) have already joined the TISFD alliance, how a market-led approach helped TCFD win its case for climate disclosure, and what he learned from his own career path (from British diplomat in Pakistan to NGO campaigner to task force leader) about what's really at stake for informal and vulnerable workers on the ground. Listen to this conversation about whether business can be convinced that people, not just the planet, belong on the balance sheet of risk.

How effectively have German firms been implementing the LkSG?  In this episode of Frankly Speaking, Richard Howitt was joined by Sarah Hechler, consultant at the German Helpdesk on Business and Human Rights (Helpdesk Wirtschaft und  Menschenrechte) and previously Social Project Manager at the UN Global Compact Netzwerk Deutschland, which has just published the first comprehensive study of the implementation of the German supply chain due diligence Act, the LkSG. Also joining this episode was Christopher Bayer, Senior Researcher on the study and Principal Investigator at Development International.  Together they revealed the overarching findings of their study, especially on which areas companies demonstrate strong performance on HREDD, and where they are falling behind. You’ll also hear about:  The widespread lack of effective measurement mechanisms amongst German companies for tracking progress on human rights   The main differences between due diligence laws across the world, including the French 'Devoir de diligence' and the US Dodd-Frank Act  The EU Commission's ongoing open consultation on guidelines on the Corporate Due Diligence Directive   Christopher and Sarah's key advice to businesses on how to carry out effective due diligence, based on the findings of their research   Listen in and follow us on LinkedIn and Youtube!

We often hear about the backlash against sustainability and business and human rights in the United States, but does the perception reflect the reality when it comes to actual business practice?  In this episode of Frankly Speaking, Richard Howitt was joined by Bennett Freeman, former US Deputy Assistant Secretary of State for Democracy, Human Rights and Labor and Associate Fellow at the think tank Chatham House, as well as Senior Fellow at UC Berkeley, and Chloe Cole, Senior Researcher in US Business and Human Rights at the Business and Human Rights Centre.   Together they discussed the findings of the Centre's just-published research on how 54 large US companies have reacted to the changed American political environment, entitled: "Retreat or respect? Diverging corporate paths on human rights in a time of turbulence."  You’ll hear about:  The three main ways top US firms have responded to the backlash – the good, the bad and the ugly   The positive role played by several US companies in response to the violence of ICE officials in Minnesota in January   Big Oil's aggressive lobbying against the EU CDDDD  The corporate attempt to silence environmental NGOs, such as Energy Transfer's lawsuit against Greenpeace   Why companies choosing silence is not a neutral choice   The ultimate aim of the research: to encourage companies to keep going in their improving business and human rights   Listen in and follow us on LinkedIn and Youtube!

From Responsible Business to Responsible AI: what you need to know and do. In this episode of Frankly Speaking, Richard Howitt is joined by two leading voices on AI and responsibility to cut through the hype and the fear around artificial intelligence and its environmental impact. From staggering data centre energy figures to algorithmic bias in HR tools, this conversation is essential listening for anyone in a sustainability or responsible business role who is trying to make sense of AI, and what their company should actually be doing about it. Kathryn Dovey is the Founder of Recalibrate, working on responsible business issues. She spent ten years at the OECD Centre for Responsible Business Conduct, including the period in which the OECD AI Principles were agreed. She is also the Founder of the career coaching consultancy Fallow Time. Alex de Vries-Gao is a data scientist and researcher at the Institute for Environmental Studies at VU Amsterdam, where he has undertaken extensive research on the environmental impact of AI. You will also hear about: How major US tech companies successfully lobbied the European Commission to keep environmental data from individual data centres out of the public domain The significant positive use cases for AI in sustainability from satellite data analysis tracking climate change and biodiversity, to breakthroughs in healthcare Why the Global South risks bearing the environmental costs of data centres while the benefits flow predominantly to the Global North, and how this echoes patterns seen with large infrastructure projects throughout history The key frameworks companies need to understand: the OECD AI Principles, the OECD Due Diligence Guidance, and the EU AI Act, and why the EU AI Act is a practical benchmark to start working towards now, even as it undergoes its simplification process Listen in and follow us on LinkedIn and Youtube!

How does the field of responsible investment compare to a decade ago?  In this episode of Frankly Speaking, Richard Howitt was joined by Nathalie Dogniez, chair of Eurosif and Independent Director of The Director’s Office, and Julian Toth, Executive Director of the Czech Sustainable Investment Forum and Investment Manager at Soulmates Ventures.  Together they discussed the ESG backlash against sustainable finance, as well as their verdict on what the field looks like post Omnibus 1. You’ll also hear about:  Eurosif’s recent discussion paper on responsible investment in defence   To what extent the value chain cap in the CSRD will limit the information that investors need   Whether or not the EU Green Deal is still alive   Nathalie’s position on SFDR 2.0  Why Omnibus 1 represents a significant step backwards  Listen in and follow us on LinkedIn and Youtube!

What have been the most significant improvements in business and human rights over the past 15 years, and what has lagged behind?  In this episode of Frankly Speaking, Richard Howitt was joined by John Morrison, founder and former CEO of the Institute for Business and Human Rights.   Together they assessed to what extent sustainability and business and human rights have become the new orthodoxy, and what this means for the success of both movements. You’ll also hear about:  The vital importance of trust between companies and communities in improving business and human rights  The detrimental impacts of green hushing on progress in both sustainability and business and human rights   What is the best approach to measuring progress on sustainability   Why John is confident that sustainability will come back from the current backlash   What the business and human rights field may look like in ten or fifteen years’ time  The key arguments in John’s new book ‘Remaking Sustainability’, including what sustainability advocates have got wrong   Listen in and follow us on LinkedIn and Youtube!