Et indlæg i Harvard Law School Forum fremhæver ti vigtige ESG-temaer for 2025. Et eksempel er obligatorisk ESG-rapportering:
“2025 will mark a milestone in mandatory ESG and sustainability reporting, with the first year of reporting under the EU’s CSRD. The first reports, mainly produced by large EU financial institutions or entities that have listed securities in the EU, are anticipated to be produced in the first six to eight months of 2025. This moment represents a shift away from voluntary ESG and sustainability reports, which traditionally have been largely qualitative, toward mandatory and data-driven ESG and sustainability reports that are subject to limited third-party assurance. “
De 10 centrale fokuspunkter:
- US Developments
- EU Developments
- Mandatory ESG Reporting
- Value Chains
- Rise in Importance of “Traditional” Environmental Topics
- Refocus on Net Zero and Transition Plans
- The Importance of AI and Its Connections With ESG
- Growing Connection Between Antitrust and Trade Policy and ESG Policies
- ESG and Sustainability, Greenwashing, and DEI Litigation
- Biodiversity and Natural Capital
Indlægget kan læses her.
