ReportSustainable Brands

The CSO at an Inflection Point: Evolving Mandate, Expanding Accountability

What It Is: A 2026 research study led by former Chief Sustainability Officer at Kenvue, with prior CSO roles at Mattel and L'Oréal — produced with Sustainable Brands, examining how the Chief Sustainability Officer role is evolving into a strategic enterprise leadership position spanning risk, financial performance, and value creation. 

Why It Matters: Argues that the CSO mandate is "expanding faster than the systems designed to support it," now touching purpose, stakeholders, regulation, and geopolitics rather than environmental performance alone. Accountability requires CSO's to both invest in critical knowledge and competencies and elevate attention when the role cannot keep pace with expectations.  

How to Use It: Useful for benchmarking whether your own sustainability or CPR function has the internal authority, reporting lines, and cross-functional integration that this expanded mandate requires — worth revisiting once the full findings are available. 

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ArticleStrategy Science (INFORMS)

This academic article revisits stakeholder theory, arguing that organizational purpose should integrate value creation across stakeholders rather than prioritize shareholder primacy alone. It refines the theoretical foundations of stakeholder governance and connects purpose to competitive advantage, institutional trust, and long-term sustainability within complex economic and civic systems. 

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WebsiteBain & Company

Bain's thoughts on how CEO's can best navigate the current environment to achieve sustainability goals. 

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VideoCorporate Political Responsibility Taskforce
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ArticleUnited Nations Global Compact

The Framework on transformational governance provides guidelines to help companies deepen business values and strategies, policies and operations and internal and external relationships. The Framework applies to corporate functions from government relations and public affairs to legal and compliance and focuses due diligence processes applied to investment risks and opportunities and environmental and social considerations. The Framework helps to better align governments, civil society and businesses towards a common agenda of leaving no one behind. 

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VideoCorporate Political Responsibility Taskforce
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VideoCorporate Political Responsibility Taskforce
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WebsiteAAA Framework for US Climate Policy Leadership

Urges business to include climate policy advocacy aligned with their sustainability strategies. Advocates for science-based climate actions, including supporting legislation aligned with the 1.5°C temperature limit and achieving net-zero emissions by 2050, emphasizing the importance of lobbying efforts aligning with these objectives.    

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VideoCorporate Political Responsibility Taskforce
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VideoCorporate Political Responsibility Taskforce
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VideoCorporate Political Responsibility Taskforce
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VideoCorporate Political Responsibility Taskforce
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VideoCorporate Political Responsibility Taskforce
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