Voluntary environmental, social and corporate governance (ESG) reporting
Produced in partnership with CLT Envirolaw
Voluntary environmental, social and corporate governance (ESG) reporting

The following Environment practice note produced in partnership with CLT Envirolaw provides comprehensive and up to date legal information covering:

  • Voluntary environmental, social and corporate governance (ESG) reporting
  • Brexit impact
  • Trend towards environmental, social and corporate governance (ESG) reporting
  • EU Corporate Responsibility policy
  • UK Corporate Responsibility policy
  • ESG reporting schemes and initiatives
  • GRI Sustainability Reporting Standards
  • IIRC Integrated reporting framework
  • OECD guidelines
  • Comprehensive sustainability reporting regime for companies
  • 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.

Trend towards environmental, social and corporate governance (ESG) reporting

Heightened emphasis on transparency and accountability through corporate governance and disclosure has renewed the focus on the ‘triple bottom line’—environmental, social and economic impacts. Environmental, social and corporate governance (ESG) reporting generally measures the sustainability and ethical performance of a company.

There is increasing interest in the ESG performance of companies by various stakeholders. A range of mechanisms exist to shape CSR and foment voluntary reporting by companies on their ESG performance. Adhering to one such framework heightens credibility, and a proactive approach to sustainability presents opportunities while ensuring a company’s preparedness to embrace evolving legal requirements.

Stock exchanges are also encouraging voluntary disclosure on ESG. At the RIO+20 conference a group of stock exchanges held forums to explore how exchanges can work together with investors, regulators and companies

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