Draft European Sustainability Reporting Standards – ESRS G1: Business Conduct

This guide provides a good overview of how the current environment developed for companies and some tips that business leaders can use to navigate through the conflicting pressures.

This report explores the financial impacts of growing political instability in the U.S., emphasizing how shifts in policy and governance affect corporate decision-making, risk assessment, and long-term value. It outlines the importance of aligning business strategies with evolving political landscapes to protect financial interests. 

This report argues free enterprise supports both individual prosperity and societal well-being, advocating for competitive markets over government intervention to ensure long-term economic growth.

This essay explores tensions between classical-liberal and national-conservative visions of markets and the common good. Drawing on Catholic social teaching and Wilhelm Röpke’s political economy, Salter argues that free enterprise and moral order must be treated as complements, not substitutes. He calls for dispersed property, subsidiarity, and policies that support economic independence, civic virtue, and human flourishing. 

Related Topics to Check Out

Free Enterprise Competitive Markets (A) – Central theme: explores how markets serve the common good when balanced by moral and civic considerations rather than pure efficiency. 

Healthy, Stable Systems (A) – Advocates dispersed property and subsidiarity to sustain freedom and prevent concentration of power—key CPR system-stability goals. 

Corporate Citizenship (B) – Frames enterprise as a moral actor embedded in community life, with duties to uphold shared well-being beyond profit. 

Responsibility (B) – Highlights the moral obligations of firms and policymakers to design markets that sustain families, workers, and civic order. 

This framework guides companies to align lobbying with climate goals, focusing on transparent reporting, board oversight, and annual reviews to support efforts to limit global temperature rise to 1.5°C.

This report outlines how corporate greenwashing tactics have become more sophisticated, shifting from exaggerated claims to subtler misrepresentations and legal obfuscation. It highlights emerging regulatory gaps, critiques industry self-regulation, and calls for more robust public accountability frameworks to ensure environmental claims align with actual business practices. 
 

This article explores the need for companies to think about political responsibility, not just social responsibility.

This article summarizes the rationale for corporate political responsibility and explains the four Erb Principles, which are an actionable, non-partisan template that companies can use to decide whether and how to engage in political influence.  

This paper provides a deep and detailed examination of how economies and businesses fare under leaders who purport to be both pro-business and populist. With the increase in the number of populist leaders throughout the world, this question has become increasingly pressing. 

In this article the authors highlight how the Erb Principles for Corporate Political Responsibility identify common ground between the debate about shareholder value versus stakeholder considerations, and offer a roadmap for more responsible participation by businesses in our political system.