Environmental social governance—the investment market
Produced in partnership with Tim Clare of Anthesis
Environmental social governance—the investment market

The following Environment practice note produced in partnership with Tim Clare of Anthesis provides comprehensive and up to date legal information covering:

  • Environmental social governance—the investment market
  • Brexit impact
  • What is environmental social governance (ESG)?
  • Scope: what is included within ESG?
  • Environmental
  • Social
  • Governance
  • Why is ESG growing in importance?
  • Legislative drivers
  • Key ESG associations/bodies, standards and reporting frameworks
  • More...

Brexit impact

11 pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s withdrawal from the EU. At this point in time (referred to in UK law as ‘IP completion day’), key transitional arrangements come to an end and significant changes begin to take effect across the UK’s legal regime. Any changes relevant to this content will be set out below. For further guidance, see Practice Note: Brexit—impact on environmental law and News Analysis: Brexit Bulletin—key updates, research tips and resources.

What is environmental social governance (ESG)?

Environmental social governance (ESG) is an umbrella term covering a range of environmental, social and governance factors against which the performance of a, usually corporate entity, can be evaluated. The term is closely aligned with the concept of ‘responsible investment’ and is predominantly used in the financial services sector, albeit this is slowly broadening to the wider corporate world as its implementation has increased, following the flow of investment capital.

ESG has grown in importance as financial institutions, responding to pressure from their own investors, and wider physical, market and societal drivers, have sought to evaluate their own performance and those of the funds and companies they invest in, increasingly setting performance standards and improvement targets as a condition of that investment.

This Practice Note considers ESG in the broader sense and then

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