Draft European Sustainability Reporting Standards – ESRS G1: Business Conduct

The EU’s new AI Act—the world’s first legal framework for artificial intelligence requires companies to treat AI as a real risk, with rules around labeling AI content, ensuring human oversight, protecting data, and monitoring system performance. With steep penalties for noncompliance and similar U.S. guidance emerging, the piece urges boards and leaders to bring AI under the umbrella of existing risk, ethics, and governance frameworks—treating it not as a tech issue, but as a core part of responsible corporate strategy.

Outlines steps for companies to implement non-partisan time-off policies for voting, covering legal compliance, leadership support, clear policy creation, and promoting civic engagement through flexible schedules.

Drawing on insights from over 500 directors, NACD highlights five governance dilemmas boards must navigate in 2025—including balancing innovation with risk, long-term strategy with short-term pressures, and engagement vs neutrality on social issues. It also addresses the debate over prioritizing subject-matter expertise versus leadership experience in director recruitment. 

This CCLI guide explains how U.S. directors’ fiduciary duties intersect with climate risk, disclosure, and evolving sustainability standards. It highlights legal expectations under SEC rules and emerging case law, urging boards to integrate climate oversight into corporate governance, strengthen transparency, and align decision-making with long-term value creation and the stability of the systems business depends on. 

This briefing is the first in a series that applies effective corporate climate engagement to a particular sector - in this case, transportation. The brief provides five key facts board directors need to know about corporate climate policy engagement in relation to road transport; a snapshot of the current policy and corporate advocacy landscape for road transport and five steps board directors can take to support effective corporate climate policy engagement in the automotive and trucking industries.

This methodology outlines how the Heritage Election Integrity Scorecard evaluates state election laws across 14 criteria—such as voter roll accuracy, mail ballot security, and transparency in vote counting—to assign quantifiable scores, identify gaps, and provide model legislation. It aims to compare and improve election rules nationwide through clear, consistent, enforceable standards.

A guide to selected video clips (and some transcripts) from the Erb Institute’s Corporate Political Responsibility Taskforce (CPRT) Expert Dialogues hosted from March 2021 to April 24, featuring conversations with a diverse range of advocates, experts and executives from across the political spectrum, to explore what it means for companies to use their political influences responsibly. A very useful resource for educators, practitioners and associations to spark conversation and action. All clips are coded with keywords for easy selection by topic.

This HBR collection offers practical guidance on how companies can engage with social and political issues at work, from CEO activism to employee dialogue, and includes a piece by Ed Dolan that highlights the Erb Principles as a framework for responsible corporate political engagement.

Named one of the best businesss books of 2024 by the Financial Times, this book outlines how businesses can more effectively navigate a new ethical landscape.

This paper warns that companies risk backlash when engaging in political debates beyond their core business. It argues for an explicit commitment to “non-posturing” —which requires focusing on transparency, stakeholder alignment, and voluntary initiatives instead of symbolic activism or reactive statements. 

Amid rising political backlash, most companies are recalibrating—not abandoning—their ESG and DEI agendas. This piece highlights a shift toward quieter, stakeholder-focused strategies rooted in authenticity, measurable impact, and alignment with business goals. It notes how terms like “ESG” are being replaced with less politicized language, and how scenario planning and coalition-building are helping leaders navigate polarized environments without losing credibility.

As a company’s engagement in social and political issues becomes increasingly fraught, this article lays out decision-making principles companies can use to determine whether and when to engage in social and political issues.

Ex ante regulation modeled on the FDA enhances public safety by rigorously assessing AI systems before deployment to prevent harm, while providing industry with clear, consistent standards that build consumer trust, reduce costly post-release failures, and foster sustainable innovation.

Surveys of a national sample of investors revealed that 87% believe companies should adopt a code of conduct for political spending. Additionally, 91% support measures to ensure that political contributions are lawful and consistent with the company’s public policies and objectives.  

This report details the increasing complexity of reputational risks in today’s business environment, highlighting how political, societal, and environmental issues are challenging corporate reputations. It emphasizes the need for boards to adopt adaptive governance strategies and stay ahead of public and regulatory pressures to avoid brand damage.