Draft European Sustainability Reporting Standards – ESRS G1: Business Conduct

This book explores who works for the government and specifically what work do they do. In a time of increased focus on government workers, this book explores the role of government workers through specific examples and stories. 

Emerging student groups at UC Berkeley are creating spaces fostering respectful connection across political divides by promoting civil discourse, hosting open debates, and offering courses that equip students with skills to engage diverse perspectives—grounded in the belief that seeking knowledge is the primary mission.

This article explores the erosion of civic norms, institutional trust, and public-spirit in the United States, arguing that declining civic virtue undermines democratic stability, social cohesion and business environments. It reflects how corporate actors operate in a context of systemic fragility and how their behaviors can either mitigate or exacerbate institutional decline.

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Talent Management Productivity Issues (A) – Weak civic norms affect workforce morale, trust and culture; businesses managing talent must understand system context. 

Reputational Risks (A) – Operating in environments of declining civic virtue raises reputational stakes for companies seen as opportunistic or indifferent. 

Stakeholder Engagement (B) – Companies need to engage meaningfully with communities when civic institutions weaken, to maintain meaningful license to operate. 

Corporate Communications (B) – Messaging and transparency take on greater importance when public trust is low; companies must avoid exacerbating cynicism. 
 

This report examines the narrative “the system is rigged” and how it undermines trust in institutions, markets and businesses. It offers analysis of framing effects, public attitudes and communication strategies to help leaders rethink how they respond when stakeholders perceive business and government systems as unfair.

Related Topics to Check Out:
Business or Supply Chain Disruption (A) – When stakeholders perceive the system as unfair, companies may face disruptions in markets, supply chains, workforce, or material access. 

Reputational Risks (A) – Corporations may be seen as part of a broken system, risking legitimacy and brand value if they fail to address underlying narratives. 

Corporate Communications (B) – The report offers framing techniques and communication strategies to adjust corporate messaging around fairness and systems credibility. 

Stakeholder Engagement (B) – It underscores the importance of listening to community and employee perceptions and engaging meaningfully when system trust is eroded. 

This toolkit helps B Corps and values-driven companies turn their mission into action through clear steps for engaging in policy advocacy—offering templates, case studies, and guidance on building coalitions, crafting messages, and showing up credibly in the public arena.

This report argues that to meet the demands of democracy, government must be reorganized to effectively carry out the goals set by the people’s representatives, and offers a four-part agenda to rebuild state capacity through hiring reform, procedural streamlining, digital modernization, and stronger feedback systems.

This survey reveals that while Americans expect businesses to take a stand on important social issues, they want them to steer clear of political involvement. Respondents call on companies to focus on finding shared values and solutions, rather than engaging in partisan debates. 

This article is a summary of a conversation hosted by Democratic Innovations at Yale's ISPS.  Led by ISPS Director Alan Gerber and ISPS faculty fellows and political science professors Hélène Landemore and Adam Meirowitz, Democratic Innovations serves as a laboratory to identify and test new ideas for improving the quality of democratic representation and governance. It recaps insihgts from the conversation hosted by Landemore and Theophile Penigaud de Mourgues, a postdoctoral associate with Democratic Innovations, and Jonathan Moskovic, advisor in democratic innovation for the president of the French-speaking Brussels Parliament.

This action plan outlines 10 clear steps for how insurers can lead on climate, setting it apart by emphasizing science-based targets, underwriting reform, and equitable resilience. It combines strategic, operational, and policy actions to help insurers align with net-zero goals while supporting vulnerable communities and driving systemic change.

Ceres’ 10-point plan calls for the insurance industry to lead in addressing climate-related financial risks. It outlines actions spanning disclosure, pricing reform, equitable access, and climate-resilient infrastructure, positioning insurers as advocates for systemic resilience and decarbonization. The roadmap aligns with CPR principles by linking fiduciary responsibility, transparency, and social equity to long-term system stability. 

The Civic Alliance is a nonpartisan coalition of more than 1,300 businesses united by a commitment to a thriving democracy, which they believe depends upon active participation in safe, accessible, and trusted elections.

Recognizing that the right policies enable companies to meet climate targets, this Framework introduces a structure that companies can use to ensure their advocacy efforts align with their climate priorities. 

This article draws on the Erb Principles for Corporate Political Responsibility to guide companies in navgating social outrage—urging them to ground advocacy in core values, engage employees early to build legitimacy, and embed ethical deliberation into everyday operations rather than issuing reactive or superficial statements.

This report engages more deeply with global stakeholder expectations for lobbying disclosure, detailing calls for transparency not only on spending but also on lobbying positions, trade association memberships, and alignment with sustainability goals. It argues that voluntary disclosures remain inconsistent and insufficient, and recommends standardized reporting frameworks to strengthen trust, accountability, and policy coherence. 

This report highlights the strong investor demand for transparency in political spending, with lobbying transparency proposals receiving 31% median support in 2024, highlighting pressure for corporate accountability post-Citizens United. 

This report reveals that since 2010, U.S. corporations and trade associations have contributed over $1 billion—more than 40% of total funds—to six influential "527" political organizations, significantly impacting state-level elections and policies, often in ways that conflict with their publicly stated values and pose reputational risks.