Europe's ESG framework is entering a new phase, moving from ambitious rulemaking to real-world execution, scrutiny and in some cases, recalibration. The discussion will focus on how leading companies are embedding ESG into core governance and strategy, rather than a compliance overlay. Importantly, the conversation will move beyond reporting mechanics to value creation. The panel will examine the following topics:

• How companies are using ESG data to inform capital allocation, supply chain decisions, product strategy and M&A diligence.
• How should boards oversee and challenge management on ESG strategy under CSRD/ESRS?
• How to structure reporting lines to create defensible governance frameworks to align with CSRD/ESRS and mitigate liability risks.
• The intersection of ESG and M&A/Private Equity - focus on value creation not just risk mitigation, including how to test and validate these claims in diligence
• The growing tension between EU requirements and US disclosure regimes