Another Perspective

In this series, CEO in CBS Executive Fonden, Anne Marie Jess Hansen can explore various relevant business challenges or opportunities and invite experts from her network to share their insights and perspectives on these topics. For each output, Anne Marie will introduce a relevant topic and invite 3 different people (from different backgrounds in the field) to weigh in with their perspectives. The result will be 3 unique perspectives (Academic, Advisor and Practitioner) on the same issue/ topic.

Anne Marie Jess Hansen



There is a growing interest in aligning business strategy and operations with environmental and social responsibility goals.

Many companies have begun the journey towards a more sustainable business. We see that companies that have embraced action on environmental, social, and governance issues are thriving and outpacing their competitors. Traditional corporate social responsibility no longer cuts it – Leaders must rethink what a business is and how it drives change in the world.

I have asked 3 experts what’s on their agenda in 2024:

"What is – in your opinion – one of the most important sustainable business challenges in 2024?"
Anne Marie Jess Hansen, CEO


Andreas is Professor of Business in Society at CBS’ Centre for Sustainability. Andreas’ research has been published in several top-tier international journals and he has won several awards for his executive teaching. His research examines the intersection of Corporate Sustainability, Sustainable Finance and the political role of firms.

"2023 was the year where most of the EU sustainability regulations were either finished or really became part of the public discourse. Shortly before Christmas, we got final notice on what the due diligence regulation will look like in detail, so I would say the discussion of the regulation itself is in a sense over. We now need to discuss implementation ...
Andreas Rasche, Professor, CBS

... We now need to discuss how to embed this within organizational structures and mindsets, and I think this is where we will see a shift in the discourse in 2024. In 2023 we discussed a lot what is included into these regulations, so there were rich discussions around for instance directors’ duties. Is it a good thing, is it not a good thing in the due diligence regulation? We discussed the ESRS when they came out in July. There was a kind of a public outcry because of the move away from having a broad array of mandatory indicators."


Susanne is Partner and Head of PwC Denmark’s ESG and Sustainability Offering. Susanne is internationally renowned and recognized as an expert advisor within Sustainability and ESG. Her expertise spans all areas of ESG, including Climate Action & Circular Economy, Sustainable Business Development, Human Rights, and ESG Reporting.

"Due diligence, compliance and reporting stands out. 2024 is year zero, because it heralds a new era of how companies work with sustainability. Simply because sustainability reporting is now becoming mandatory, and the regulations will be rolled out in waves ...
Susanne Stormer, Partner, ESG & Sustainability Leader at PwC Denmark

... The first wave affects the large, listed companies who must report according to the new directive and the new standards as of this financial year 2024. Next year we have the next wave which will be large companies in Denmark, and then the year after we have smaller and medium sized listed companies. So, this is really a transformation that is going to be huge. But I think it's important that we also discuss what reporting can do because this directive is about transparency in reporting, it's about providing insight to report users about what you do. It doesn't really tell how ambitious you will be. The interesting thing is the balance between reporting and action.

The new reporting requirements have been introduced to address a huge unmet need for credible, consistent and comparable information from companies about their sustainability performance and prospects. For long, investors have been asking for decision-useful information. PwC’s global investor survey indicates that as many as 94% of respondents find that companies’ sustainability reporting contains at least some unsupported claims. This is supported by the recent WEF Global Risk Report, in which ‘misinformation and disinformation is the #1 risk in the short term but drops to #5 in a 10-year horizon.

Interestingly, AI is seen as a vehicle to drive transparency in reporting. But, as many will know, can also be used to disseminate misinformation. So - watch this space."

POV: Bo Cerup-Simonsen

Bo Cerup-Simonsen, Chief Executive Officer of Mærsk Mc-Kinney Møller Center for Zero Carbon Shipping. Bo has great experience in collaborating with partners across the globe on developing Zero Carbon Shipping solutions to help address climate change. Bo has been employed with Mærsk Mc-Kinney Møller Center for Zero Carbon Shipping since 2020. He has previously been a Technical Advisor with A.P. Møller - Maersk and Director of the Centre for Oil and Gas and the Technical University of Denmark.

"I believe 2024 will be challenging but also full of progress when we stand together and act together. Our industry has a unique opportunity to progress the elevated Strategy from the International Maritime Organization into robust regulation, but it will require collective action across the entire maritime ecosystem ...
Bo Cerup-Simonsen, CEO, Mærsk Mc-Kinney Møller Center for Zero Carbon Shipping

... I see four main challenges that require our undivided attention in 2024 and the years ahead:

• Reduce global fleet energy demand, elevating energy efficiency

• Initiate decarbonized shipping by activating Green Shipping Corridors that demonstrate zero carbon shipping with actors across the system

• Enable sustainable,scalable energy/fuel supply

• Support the establishment of global policy (IMO),regulation and business frameworks to drive and enable robust up-scaling."

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