The ESG patchwork

Disclosure, reporting, labelling, anti-greenwashing requirements and beyond

by Lisa Fried, Hywel Jenkins, Mark Smyth, Marina Reason, Elena Kormosh, Edward Einfeld, Joseph Swaysland and Pat Horton

This article examines regulatory and strategic developments relating to environmental, social and governance (ESG) policy in the EU, UK, Australia and the US. ESG and sustainability are areas of increasing focus for the global financial services industry (and the wider economy) so regulators and businesses all have important roles to play.