Et indlæg i Harvard Law School Forum giver en statusopdatering på bæredygtighed og ESG i 2024. Artiklen forholder sig til:
- ”The continued rollout of the EU’s ambitious, progressive legislative path against the backdrop of continuing regulatory uncertainty in the U.S.;
- The status of both state and federal anti-ESG efforts, including important court decisions impacting those efforts;
- Proxy season results that demonstrate lower-than-ever support for environmental and social shareholder proposals;
- The mix of legal factors impacting corporate diversity, equity and inclusion (“DEI”) programs and goals; and
- How various climate-based multi-stakeholder initiatives, meant to convene actors to solve complex global issues, are faring under increased legal scrutiny.”
Indlægget konkluderer blandt andet: ”The days of ESG and sustainability-related developments advancing in a coordinated, linear fashion have evaporated—if they ever existed at all. EU lawmakers march on, including with the finalization earlier this year of the Corporate Sustainability Due Diligence Directive (“CSDDD”)—a significant next step in the Continent’s sustainability agenda, but one that itself encountered powerful resistance and required extensive 11th-hour negotiations to get to finalization.”
Indlægget kan læses her.
