Thanos magazine 2/2024 (106)

In the last decade, focus on environmental,

social, and governance (ESG) issues has grown

exponentially. In this context, numerous companies

identifying themselves as ‘Impact Companies’,

‘B Movement’, among others, signalling their

commitment to these principles. These firms are not

merely chasing a trend; instead, they are dedicating

themselves to a definitive objective: to generate

a positive impact. This commitment is realized

through the attainment of specific, smaller goals

that together drive meaningful change at the heart

of what motivates and inspires their operations.

While it may sound idealistic, this strategy has

become a crucial tool for the sustainable success

of businesses. Companies that will truly create

long-term value for their shareholders are those

that effectively manage their financial, physical,

and human capital’. Financially, this translates into

the ‘triple bottom line’: people, planet, and profits.

Sustainability applies to us all

Today, it seems that ESG aspects mainly affect

listed companies, but European regulation is

increasingly keen on ensuring all businesses

are aware of the impacts they generate. The EU

Directive on Non-Financial Reporting (Directive

2014/95/EU)2 was a milestone; it requires large

companies to disclose how they address social

and environmental challenges, thus promoting

transparency and accountability. This directive

compels companies to include a variety of

ESG topics in their management reports and

encourages discussions at Board meetings.

However, it is crucial to understand that all

companies, including those in the funeral sector,

that do not adopt sustainable practices are

destined to face significant challenges. These

FIRST STEP IN

TRANSFORMING

FUNERAL SERVICES

INTO SUSTAINABLE OPERATIONS

By Nuria Capdevila, Founder & CEO Circle Corporation, Spain

30

No. 106 – SUMMER 2024 | THANOS MAGAZINE

SUSTAINABILITY