In this guest post, Tom Mills, founder and managing director of data-driven sustainability consultancy Two Oceans Strategy (TOS), shares his take on the key forces set to influence how businesses in Europe will consider sustainability in the coming years. How we define sustainability, both what it encompasses as well as its significance, is rapidly evolving. The criteria used by organisations to assess a company’s sustainability performance varies widely, reflecting a significant lack of consensus in the field. A study published in the Review of Finance in 2022 revealed a staggering 56% disparity in methods used to rate companies on their…
