CSRD: how to articulate Sustainability & Business Performance? A proposal by HEC Paris

2026-02-12T17:30:00+00:00

2026-02-12T20:30:00+00:00

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Squaring Disclosure Regulations & Competitiveness in the EU? A proposal by HEC Paris. Could Europe achieve its sustainability goals without undermining competitiveness? This is a never-ending question that gets more and more momentum these last couple of years.Sustainability disclosure regulation faces growing scrutiny in the EU and beyond, with the Draghi Report’s concerns about its impact on competitiveness, deregulatory trends in the US and ideological resistance within the EU all sharpening the debate.Within this landscape, the Corporate Sustainability Reporting Directive (CSRD) faces two main critiques, which are also levelled against the Corporate Sustainability Due Diligence Directive (CSDDD). First, they are claimed to put EU firms at a competitive disadvantage relative to some non-EU rivals. Second, they are portrayed as administratively burdensome, with implementation proving complex and costly.These criticisms do not challenge the objectives of EU sustainability regulation, which remain widely supported by citizens and firms. Instead, they question whether the regulatory design adopted serves these goals efficiently, prompting an open-minded appraisal of alternatives.A group of HEC professors (Rodolphe Durand, Stefano Lovo....) under the leadership of Brian Hill, set out one way in a policy paper: shifting disclosure rules from companies to products. Their proposal: a fundamental redesign, centred on product scorecards, could reconcile competitiveness with environmental and social ambitions. Done properly, it would enable the EU not just to defend its standards but to project them globally. With an eye to the administrative challenges, the report recommends incorporating two smart features: distributed reporting and propagated transparency.We are pleased to welcome Brian Hill, professor at HEC Paris and CNRS, main author of the policy paper, who will share its key points, and Bertrand Eyraud, Sustainability Officer at Kaufman & Broad, who will provide an operational lens to the matter. The objective of this evening is to establish a dialogue between the HEC Faculty and the Alumni on this instrumental topic.1. We will be to get a presentation of the policy paper and its content by Brian Hill himself.2. A panel of operational corporate leaders will enter the conversation to elaborate on the feasibility and implementation of the recommendations3. From here, we will have small group discussions to equip Brian and the author team with feedback and concrete next steps. Of course, for those in Paris, small bites & drinks will prolong the evening. What's in it for you:- learn more about the regulatory context in the EU- get top notch insights from the HEC Faculty- contribute to the research by sharing your business cases- network and get to know other folks interested in these domains

https://www.hecalumni.fr/en/group/united-kingdom-uk/109/calendar/csrd-how-to-articulate-sustainability-business-performance-a-proposal-by-hec-paris/2026/02/12/13388