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Global ESG and Sustainability Toolkit
Practical Law UK Toolkit w-032-6974 (Approx. 16 pages)
Global ESG and Sustainability Toolkit
by Practical Law
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A toolkit to guide those working across jurisdictions through Practical Law's global content on environmental, social and governance (ESG) and sustainability factors. The toolkit links to resources for use globally, in Australia, China, Canada, the EU, the UK, and the US.
About This Toolkit
This global toolkit links to Practical Law toolkits on environmental, social and governance (ESG) and sustainability in Australia, China, Canada, the EU, the UK, and the US.
It also provides links to global Practical Law materials on ESG and sustainability.
What Is ESG?
ESG is an umbrella term for a broad range of environmental, social and governance factors against which investors can assess the behaviour of the entities they are considering for investment. ESG is the term often preferred by the investment world when using these types of factors to assess corporate behaviour, evaluate the future financial performance of companies (particularly in the long term), and to manage risk.
The terms corporate responsibility (CR), corporate social responsibility (CSR) and sustainability are also sometimes used to refer to a broad range of environmental and social responsibility behaviours demonstrated by businesses.
The following diagram illustrates the types of factors that are commonly included in the concept of ESG. However, the ESG factors that are relevant to a particular business will differ depending on the sector and the countries in which the business operates and its supply chain.
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ESG and Sustainability Materials by Jurisdiction
Australia
ESG and sustainability toolkit (Australia) links to Practical Law's key resources on ESG and sustainability issues and regulation in Australia.
Canada
ESG and Sustainability Toolkit (Canada) links to the key Practical Law content on common ESG and sustainability factors and regulation in Canada.
China
ESG and Sustainability Toolkit (China) links to the main Practical Law resources on common ESG and sustainability factors and regulation under the law of China.
EU
ESG and sustainability toolkit (EU) links to key Practical Law resources on common ESG and sustainability factors and regulation under EU law.
Practice note, A guide to key resources: sustainable finance signposts Practical Law content on sustainable finance, focusing on the UK and the EU.
UK
ESG and sustainability toolkit (UK) links to key Practical Law UK resources on common ESG and sustainability factors and regulation, focusing on the law of England and Wales, although many of the resources are relevant to the whole of the UK.
Practice note, A guide to key resources: sustainable finance signposts Practical Law content on sustainable finance, focusing on the UK and the EU.
US
ESG and Sustainability Toolkit (US) links to resources that provide specific ESG and sustainability guidance broken down by topic, focusing on US law. It also includes non-ESG-specific resources that may assist counsel in developing and implementing ESG programs.
ESG Disclosure Toolkit links to resources that assist issuers and their counsel in navigating the increased attention on corporate sustainability, climate risk, and other ESG issues and disclosure and reporting requirements in the US.
ESG in the Supply Chain Toolkit links to resources focused on ESG-related supply chain issues and compliance in the US.
Global ESG Materials
This section links to resources that provide multi-jurisdictional or cross-jurisdictional ESG guidance on individual ESG topics. The resources are relevant internationally or across many jurisdictions, although they may include some material that is specific to one jurisdiction.
Overarching ESG Materials
- Practice note, Environmental, social and governance (ESG): an introduction explains what ESG is and how it is, and continues to increasingly become, a key focus for companies globally.
- Practice note, Environmental, social and governance (ESG) guidance: tools for companies and investors links to the key frameworks and guidance for businesses on ESG; the key tools for investors to use in integrating ESG issues into their investment decisions; and the key ethical indices and lists that compare businesses according to their ESG performance.
- Managing ESG Risks in the Supply Chain Toolkit (International) provides high level guidance and collates content on managing ESG risks in the supply chain. The toolkit links to jurisdiction-neutral resources and those for the UK, US, Canada and Australia.
- Global ESG and Sustainability Policies and Training Toolkit collates international resources and links to jurisdiction specific toolkits that will assist in developing, reviewing or benchmarking company policies and training resources on a range of ESG and sustainability matters.
- Practice note, Climate-related and environmental disclosures: guidance and voluntary reporting frameworks discusses voluntary reporting on environmental (including climate change) matters. It also considers some of the more prominent reporting schemes and commitments that companies can participate in.
- Practice note, ESG horizon scanning: policy and legal measures sets out the key legal and policy drivers on ESG for corporates and financial institutions. It covers international initiatives, as well as EU and UK initiatives.
- Practice note, ESG horizon scanning: timeline of developments provides a series of high-level timelines focused on new and emerging ESG initiatives expected in the short term and beyond. It covers international, as well as UK and EU initiatives.
- Practice note, OECD Guidelines for Multinational Enterprises on Responsible Business Conduct provides information about the soft law recommendations published by the Organisation for Economic Cooperation and Development (OECD), which are designed to provide a framework for responsible business conduct for multinational corporations.
- Practice note, Climate change and sustainability work by international financial services authorities: tracker sets out key developments on climate change and sustainability at an international level that impact on financial services firms.
- Practice note, Competition Law and Sustainability discusses the current state of play of sustainability in the context of competition law in several key jurisdictions.
Environment
Environmental factors relate to how a company performs as a steward of the natural environment. For resources that are relevant in any or many jurisdictions, see:
Social
Social factors relate to how a company manages relationships with its employees, suppliers, customers, and the communities it operates in. For resources that are relevant in any or many jurisdictions, see: