Leaders in this sense will understand that their assets are part of wider systems, and impacts on those systems (e.g . transport, supply chains, energy networks, changing demographics of areas as fossil fuel jobs decline) will impact their assets. In the EU, interlinking regulations such as the Sustainable Finance Disclosure Regulation (SFDR), Corporate Sustainability Reporting Directive (CSRD), and the EU Taxonomy aim to put all of organizational ESG impact reporting on par with financial reporting, thereby directing capital towards more environmentally and socially sustainable activities, including decarbonisation.