The EU Public Procurement Act, proposed by the European Commission on 9 September 2026, would replace the three directives that have governed European public procurement since 2014 with a single Regulation, and it changes how social value counts in public contracts....
ESG
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Double materiality asks for the good you do without telling you how to prove it. Here’s how.
European Sustainability Reporting Standard (ESRS) 1 defines impact as "positive and negative" effect on people and the environment. Hence “double materiality”. The negative side gets a method. The positive gets a field to fill in. Every criterion the standards use to...
The EU Omnibus cut 90% of CSRD. But look at what it refused to cut
The EU’s Omnibus I Directive removed roughly 42,000 companies from CSRD scope and cut ESRS datapoints by around 60%. Most of the coverage has been about what was lost. But a more revealing question is what survived. Double materiality, the principle that a company’s...
UK SRS is voluntary. So why are companies preparing social data now?
The UK Sustainability Reporting Standards were published in February 2026 and remain voluntary for every organisation. The FCA has proposed climate reporting for around 515 UK-listed companies from 2027, with a decision expected in autumn 2026. No private company is...
What Makes the Impact Evaluation Standard Different from Other Social Value Frameworks?
What is the Impact Evaluation Standard? And what makes it different from the other frameworks that exist for measuring and reporting on social value? In this article you will learn why there are various social value reporting frameworks in use and what makes the...
ESG and Social Value: What’s the Difference?
In barely 20 years, Environmental, Social, and Governance (ESG) has become a major factor in financial thinking. This is clearly a cause for celebration: the fact that markets and investors favour responsible companies is hugely welcome. But there is a growing sense...





