As we head into a long weekend in many parts of the world, we wanted to share a few “Easter eggs” from the start of the year. Not hidden surprises, but signals. Small shifts, decisions and developments that say something about where things are heading.
1. Due diligence is moving closer to practice
Across jurisdictions, expectations around human rights and environmental due diligence continue to take shape. What stands out is not only new regulation, but how companies are increasingly asking practical questions: What does this mean for procurement? For internal controls? For how decisions are actually made? The shift from framework to implementation is becoming more tangible.
2. Value chain realities are harder to ignore
Reporting, investigations and stakeholder pressure continue to highlight the lived realities of workers, from low incomes to unsafe conditions and lack of voice. These are not new issues. But they are becoming harder to overlook, and more directly connected to how companies operate and source. For many, this is where due diligence moves from abstraction to responsibility.
3. Leadership expectations are rising
We are seeing a clear shift in expectations at board and leadership level. Questions are changing from “are we compliant?” to “what does responsible business actually require from us?” This includes how companies govern risk, engage with stakeholders, and respond when things go wrong.
What this means in practice
In our work so far this year, this translates into very concrete questions:
- How to embed due diligence across internal functions
- How to address real impacts in value chains
- How to connect reporting, governance and day-to-day decisions
And ultimately: how to ensure that sustainability efforts lead to real improvements for people affected.
If these questions are on your agenda, we would be happy to continue the conversation!
Wherever you are, and however you spend the coming days, we hope you find time to step back and recharge.
Warm regards,
The Enact team