Where this gets hard
ESG has become a compliance exercise at most companies, which means it's disconnected from the strategy decisions that actually determine environmental and social impact. That gap is also where regulatory and investor scrutiny is heading next.
We treat materiality as a strategy question, not a reporting checklist: which issues genuinely affect the business, and which decisions need to change because of them. Reporting comes after that, as a byproduct of doing the work rather than the point of it.
