The Road to Decarbonisation Paved by ESG

Summary

Environmental, Social, and Governance (ESG) compliance has been high on the corporate agenda globally in recent years, as stakeholders (from institutional investors and providers of finance to retail shareholders and end customers) and the market more generally demand a higher level of sustainability, accountability, and transparency from companies and those managing them. Whilst listed companies and the very largest private companies across the UK, EU, and US are already required to make certain ESG disclosures and public reports, ESG regulation has largely been a voluntary regime. The regulatory landscape is, however, set to change at an accelerated pace over the next few years. This article note discusses the recent and pipeline changes across the UK, EU, and US.