🔵ESG, Scope 3 & Regulations – The Hidden Side of Strategic Decisions

ESG is not just a box to tick in regulatory compliance. Behind the debates on Scope 3 emissions reporting and the CSRD directive, one truth remains: it is human dynamics that dictate a company’s ability to adapt and perform.
📌 Why do companies continue to invest in Scope 3 despite uncertainties?
✅ Risk management – A transparent supply chain helps anticipate crises.
✅ Investor expectations – ESG reporting has become a key marker of competitiveness.
✅ Regulatory impact – The EU and California are imposing new standards, but political tensions create uncertainty.
CSRD: Between Responsibility and Economic Pressure
The European CSRD directive is under scrutiny due to pressure from economic and political groups. Should reporting obligations be reduced or transparency reinforced?
👉 This is not just a technical legal debate; it reveals a clash of perceptions between long-term sustainability and short-term constraints.
🎯 The Role of HUMINT in This Landscape
Regulations alone are not enough: psychological drivers and influence dynamics shape decision-making. HUMINT helps to:
🔹 Decode the key players and power dynamics in regulatory negotiations.
🔹 Anticipate internal resistance to adopting new ESG standards.
🔹 Align ESG strategies with the true motivations of stakeholders.
📢 The most resilient companies are not those that blindly follow regulations but those that read between the lines and integrate human intelligence into their ESG strategy.
👉 How do you align regulations with performance?
📌 Expertise & Strategic Support
Leadman and HUMINT Executive Search have joined forces to support companies through these complex transformations.
🎯 Our combined approach helps companies build a sustainable ESG governance model, aligned with both regulatory and human factors.