Impact of ESG disclosures

Around the globe, voices clamoring for climate-aware investing and carbon controlsare increasing. Demand for ethical treatment of employees, customers and other stakeholders is also growing, as is indignation about poorly-managed companies.

Companies are subject to an increasing set of non-financial reporting requirements relating to environmental, social and governance (ESG) factors. A swathe of new requirements will soon impact the investment and lending appetites of EU financial institutions. Coupled with increasing investor demands, these new rules could have a profound impact on companies’ ability to raise capital, within the EU and beyond.

This paper looks at the increasing set of requirements relating to environmental, social and governance (ESG)factors, from both accountancy bodies and financial regulators, and their impact on companies and enterprises of all kinds.