EDITORIAL

ESG is currently facing harsh criticism, with some viewing it as a time-consuming administrative burden disconnected from business realities. Paradoxically, this questioning presents an excellent opportunity to reaffirm the relevance of a well-designed ESG approach aligned with organizations' strategic challenges.

Take the example of double materiality introduced by the CSRD. Its value doesn't lie in an exhaustive approach that would dilute attention and resources. Instead, it should serve as a compass to identify priority transformation areas in consultation with stakeholders. It's a tool for strategic clarity and alignment, not a checkbox exercise.

Similarly, due diligence only becomes meaningful when it moves beyond formal compliance to become a genuine tool for in-depth analysis. It then enables evaluation of how social and environmental dynamics concretely impact asset value and resilience.

The management of strategic supply chains also illustrates this need for pragmatism. The challenge isn't to multiply time-consuming supplier questionnaires, but to co-create value-generating solutions: reducing workplace accidents, recruiting for high-demand positions, and adapting to environmental constraints. This collaborative approach generates tangible benefits for all actors in the value chain.

These fundamentals will survive trends and temporary criticism. Because ESG, far from being merely a regulatory constraint, far from being merely a political adjustment variable, is primarily a lens for analysis and action that enables organizations to understand the profound changes in their environment and turn them into levers for positive transformation.

The question is no longer whether ESG is relevant, but how to make it a true catalyst for change in service of sustainable and responsible performance.

Shall we keep moving forward together? See you soon!

Farid Baddache, CEO