Sustainable Views

How should businesses navigate human rights in a more fragmented world?

In this episode of Sustainable Views, editor Philippa Nuttall sits down with Michael Clements, Executive Director for Business & Human Rights Resource Centre, to discuss the growing expectations on companies to protect workers, manage supply chain risks and respond to political and regulatory pressure. From mandatory due diligence to reputational risk and stakeholder activism, we explore how the human rights agenda is evolving — and what it means for boards, investors and sustainability leaders today.

Read more here:
The material risks of human rights in the reconstruction of Gaza
Due diligence act means companies ‘give a damn’
Investors will use ESG data if it is decision useful
Do sustainability disclosures change corporate behaviour?
Simplified ESRS more ‘decision-useful’ for business and investors
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Philippa Nuttall is joined by US reporter and acting deputy editor, Elizabeth Meager and UK reporter Florence Jones to discuss the evolving role of corporate responsibility and corporate reporting. Corporate reporting is still mainly focused on climate impacts and emissions. Under the EU Corporate Sustainability Reporting Directive, for example, companies must also report on nature and social indicators, and the EU Corporate Sustainability Due Diligence Directive, when it comes into force, should shine a greater spotlight on human rights abuses.

In the US, despite fear of retribution from the Trump administration, companies are being challenged to speak out more. With new issues around the use of AI and how companies should be responding as the US Immigration and Customs Enforcement and Border Patrol or ICE expands its role, pressure on businesses to take a stance is growing.

Additional reading:
ICE’s expansion leaves US companies with a choice they cannot dodge
As companies adopt AI, can investors trust corporate reporting?

00:00 Intro
1:10 Companies response to ICE
5:03 Reputational risk
6:44 Corporate reporting
8:20 Impact of AI
14:05 New ESG regulation
16:33 AI climate reporting

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2025 was a tough year for sustainability. With Trump's attacks on green energy, to uncertainty over regulation and subsidies, the direction of travel is becoming less predictable for governments and businesses alike.

In this episode, Sustainable Views editor Philippa Nuttall is joined by Elizabeth Meager and Florence Jones to explore how the sustainability landscape is evolving in 2026, with companies and countries adjusting strategies, managing risk and investing in solutions that continue to attract support, including regenerative agriculture and carbon credits. We also look at where momentum is still building globally, and what this means for sustainability and investors in the year ahead.

00:00 - Sustainability at the start of 2026
03:08 - The US sustainability transition
09:10 - Tax and carbon credits
17:30 - Future sustainability trends to watch

Required reading:
Despite fragmentation, the energy transition is advancing
Wind and solar generated more power than fossil fuels in 2025 in EU milestone
Microsoft looks to soil carbon credits as its emissions surge

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The Sustainable Views team discuss the chaos of 2025 and what to expect from the coming year in sustainability, litigation, technology and environmental policy.

At the end of the year the full Sustainable Views editorial team gathered to talk about the biggest sustainability stories of 2025. From environmental rollbacks in the EU and US to climate attribution science in the courts, data centres’ energy use and tropical forests, the team runs through what they saw and what it means for businesses.

Philippa, Elizabeth, Florence, Erin and Aniket also look ahead to 2026, detailing what they will be keeping an eye out for, where further deregulation is likely, and what businesses need to know as they kick off a new year.

00:00 - Sustainability and policy making in 2025
06:13 - UK energy and nature debate
11:58 - Litigation and AI trends
17:50 - COP30 and the future outlook

Want to learn more about #sustainability policy in 2025 and beyond? Subscribe to Sustainable Views here.

Required reading:
Companies need coherence — fragmentation is still a structural risk
EU 2040 target deal sets the stage for carbon pricing reforms in 2026
Can fiduciary reform close the gap between pension climate rhetoric and reality?
Sustainable Views is an intelligence service by the Financial Times Group. To stay up-to-date, subscribe to our newsletter.
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As COP30 in Belém, Brazil comes to a close, Sustainable Views editor Philippa Nuttall sits down with reporter Florence Jones to unpack the key outcomes of this year’s pivotal climate summit. In this episode, they break down the biggest announcements, assess which climate commitments made headlines, and explore what was left out of the final COP30 agreement, from finance to fossil fuels.

Philippa and Florence also look ahead to the future of COP negotiations, examining how the structure of the conference may evolve and which voices could shape global climate policy in the years to come.
For deeper analysis on global climate diplomacy, sustainable finance and ESG regulation, visit Sustainable Views.

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Sustainable Views is an intelligence service by the Financial Times Group. To stay up-to-date, subscribe to our newsletter.
Hosted on Acast. See acast.com/privacy for more information.