Strategic Focus: Unpacking The S In ESG Regulations
Access this research
Access all Corporate Sustainability Leaders content with a strategic subscription or buy this single report
Need help or have a question about this report? Contact us for assistance
Executive Summary
ESG is increasingly embedded into everything an organization does – yet there remains confusion about the role that the ‘S’ plays, both within organizations and in regulatory frameworks. Against this backdrop, this report provides an overview of regulations relevant for social disclosures, to enable firms to navigate the regulatory landscape efficiently and make meaningful disclosures. The C-Suite and sustainability executives should use this report to underpin and develop effective social strategy, as they work within the evolving regulatory environment.S is overshadowed by E and G, for multiple reasons
Recurring themes for social disclosures are board diversity, modern slavery and pay parity
Analysis of the social disclosure landscape delivers profound learnings
Changes in social disclosures are on the horizon
Figure 2. Components of social capital
Figure 3. Social regulatory landscape for firms
Figure 4. Regulations for social disclosures in the UK
Figure 5. Regulations for social disclosures in the EU
Figure 6. Regulations for social disclosures in the US
Figure 7. Five trends corporates need to prepare for
Figure 8. Canada's Modern Slavery Bill
Figure 9. Voluntary frameworks and guidelines for social disclosures
About the Authors
Kim Knickle
Research Director
Kim Knickle is a Research Director at Verdantix, bringing more than two decades of analyst experience to the evolving world of sustainability. Her current research spans ESG a...
View Profile
Priyanka Bawa
Principal Analyst
Priyanka is a Principal Analyst at Verdantix, where she leads research to enable sustainability leaders and services firms to analyse shifting market dynamics and evaluate inn...
View ProfileOther related content
The sustainability market is shifting fast – and not always in the direction anyone expected. Regulatory rollbacks and expansions, geopolitical realignment, and tightening budgets ...
Upcoming / 08 September, 2026
The sustainability market is shifting fast — and not always in the direction anyone expected. Regulatory rollbacks and expansions, geopolitical realignment, and tightening budgets ...
Upcoming / 23 July, 2026
Earlier this month (June 2026), the Word Economic Forum (WEF) published a report focusing on the future of entry-level roles in a world of AI. Highlighting growing concern around...
29 June, 2026
.jpg?sfvrsn=c626b93a_1)
In May 2026, Brazil’s Securities and Exchange Commission (CVM) softened its planned mandatory sustainability reporting regime through Resolution 244, shifting ISSB-aligned discl...
25 June, 2026
EFRAG recently announced that it is restarting development of the Non-EU European Sustainability Reporting Standards (N-ESRS), providing the first indication of what affected fir...
23 June, 2026
EV charging management software is moving quickly from a niche operational tool to a critical enterprise system, and the urgency for buyers is only increasing as the market matures...
18 June, 2026