ESG and sustainability: employment issues

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This Overview provides a summary of the content in the subtopic, ESG and sustainability: employment issues. Environmental, social and governance (ESG) considerations, along with sustainability, are broad concepts and in the business context generally include the impact an entity is having on the environment and society. This content aims to help practitioners advising businesses by providing an overview of the many pervasive ESG issues in the employment context and also signposts other relevant materials. The Overview considers terminology such as ‘corporate responsibility’ (CR) and ‘corporate social responsibility’ (CSR), as well as considering a wide variety of established areas of employment law and practice that can be relevant in this context, such as gender and other pay gaps, diversity and inclusion, human rights, modern slavery and human trafficking, corporate governance, health and wellbeing, data protection and pay. It also sets out details of the various employment-related sustainability clauses produced by The Chancery Lane Project (TCLP), which are reproduced with permission.

Understanding the terminology

The terminology used in this area is extensive. Terms such as ‘sustainable business’, ‘responsible business’, ‘corporate responsibility’ (CR) or ‘corporate social responsibility’

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Latest Employment News

'Alarm bells ringing' over Employment Rights Act 2025 enforcement

Law360: Employment lawyers are bracing for impact after the Employment Rights Bill received Royal Assent on 18 December 2025, with no clear answers about how employees can have their new rights enforced when tribunal claims take years to be heard.

Budget 2025—salary sacrifice reforms

Share Incentives analysis: Elissavet Grout is a partner in the Tax Department at Travers Smith LLP and heads the firm's Incentives and Remuneration group. Elissavet has extensive experience in advising on the design, implementation and tax treatment of remuneration arrangements for a wide range of UK and international clients. In this article, Elissavet considers the cap on National Insurance contributions (NICs) relief for pension contributions made as part of a salary sacrifice arrangement announced at Budget 2025. The Bill to give the Treasury the power to introduce the change with effect from April 2029 was introduced to Parliament on 4 December.

Bill to limit NIC relief passes Second Reading in Commons despite opposition

Pensions analysis: MPs have passed the Second Reading of the National Insurance Contributions (Employer Pensions Contributions) Bill which includes provisions to cap national insurance relief on pension salary sacrifice at £2,000 a year from April 2029. The government argued the change is needed to control costs and improve fairness, while opponents argued it will discourage saving and increase costs for employers. The Bill passed its Second Reading by 312 votes to 165 and now moves to a Committee of the whole House.

Regulations bring Paternity Leave (Bereavement) Act 2024 into force

The Regulations bring into force on 29 December 2025 the whole of the Paternity Leave (Bereavement) Act 2024. The Act makes provision about paternity leave in cases where a mother, or a person with whom a child is placed or expected to be placed for adoption, dies.

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