In this episode, Chris, David, and Mark discuss the shifting corporate sustainability agenda with specific reference to Unilever’s new sustainability strategy, ERM and WBCSD’s new report, Catching the Wave: Seizing the Opportunities of Sustainability Transformation, the 2024 Oxford-GlobeScan Corporate Affairs Survey, and SBTi's recent announcement about how it will revise its flagship Corporate Net-Zero Standard to allow the use of “environmental attribute certificates” – including carbon offsets as part addressing emissions reductions.