The content in this subtopic aims to provide dispute resolution lawyers with an understanding of the implications of ESG (environmental, social and governance) issues as they may arise in the disputes context in the Ireland jurisdiction.
‘ESG’ is an acronym, being an ‘umbrella term’ used to refer to the environmental, social and governance issues or aspects of an organisation’s activities.
Historically, the term was closely aligned with the concept of corporate social responsibility (CSR)—a business management or governance concept whereby organisations sought to create a positive impact, through their commercial activities and ‘responsible investment’, on their environment, consumers, employees, and other stakeholders. However, ESG is of broader scope and has fast become a concept of far greater significance as its underlying ethos is underpinned by an increasing array of domestic and international legislation, in respect of which failure to comply can have serious consequence. Nor is the impact of ESG limited to corporate entities.
ESG is perhaps most commonly recognised in the environmental (E) context: at its most basic, as to what an entity is doing to reduce its negative...
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