Advokatfirma: ESG momentum fortsat stærk, men forvent modvind i 2023

I en analyse skriver et stort amerikansk corporate advokatfirma under overskriften ”ESG Momentum Remains Strong but May Face Headwinds in 2023” at ”ESG is expected to remain a priority in 2023, with investors, employees and other stakeholders continuing to press for climate change and diversity policies and disclosures. Companies in the U.S., U.K. and EU will face new government ESG mandates and proposals in the new year. Businesses should closely monitor developments in legal challenges to companies’ diversity, equity and inclusion programs. U.S. Supreme Court rulings on affirmative action cases also have the potential to impact corporate diversity efforts. As companies grapple with the business challenges that rising interest rates and an uncertain economic outlook present, there are the inevitable questions about whether companies should worry less about environmental, social and governance (ESG) matters. While stakeholders and regulators in the U.S., Europe and elsewhere seemed to be moving in the same direction regarding ESG concerns in 2021 and 2022, it is possible that 2023 will see divergences. This is particularly the case in the U.S., where ESG has become highly politicized and is likely to remain so for at least the next two years, given a divided Congress.” 

Link: https://www.skadden.com/insights/publications/2022/12/2023-insights/pressure-for-esg-policies/esg-momentum-remains-strong