Strategic Focus: Unpacking The S In ESG Regulations
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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.
Table of contents
The ‘S’ in ESG requires the immediate attention of firmsS 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
Table of figures
Figure 1. Components of human capitalFigure 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
Organisations mentioned
Apple, Arabesque, Bloomberg, California Public Employees’ Retirement System (CalPERS), Canadian Ombudsperson for Responsible Enterprise (CORE), Dynasty Gold, EU Council, European Commission, Fortune, G20, Google, International Labour Organization (ILO), International Sustainability Standards Board (ISSB), Lloyd’s of London, Microsoft, Morgan Stanley Capital International (MSCI), NASDAQ, Nike Canada, Organisation for Economic Co-operation and Development (OECD), Refinitiv, Schroders, ShareAction, Sustainability Accounting Standards Board (SASB), Taskforce on Inequality-related Financial Disclosures (TIFD), Taskforce on Social-related Financial Disclosures (TSFD), Thomson Reuters, Uber, UK Financial Conduct Authority (FCA), UN, UN Global Compact, University of Oxford, Unseen, US House of Representatives, US Securities and Exchange Commission (SEC), US Senate, US Supreme CourtAbout the authors
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