Strategic Focus: Unpacking The S In ESG Regulations

Kim Knickle

Kim Knickle

Priyanka Bawa

Priyanka Bawa

30 Aug, 2023

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.
The ‘S’ in ESG requires the immediate attention of firms
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 1. Components of human capital
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

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...

Priyanka Bawa

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...

Other related content

Webinar
Sustainability Assurance & Due Diligence
Corporate Sustainability Leaders
Corporate Energy Transition Solutions
Corporate Energy Leaders
Climate Financial Data & Analytics
Carbon Management Software
The Sustainability Tech Shakeout: How F...

If you lead a carbon or sustainability software firm, the plans you made in 2024 may no longer hold. Policy reversals since the EU Omnibus have slowed demand, and many executives a...

Upcoming / 28 October, 2026

Webinar
Corporate Sustainability Leaders
Sustainable Supply Chains
Supply Chain Sustainability In 2026: Bu...

Global supply chain volatility is forcing sustainability and procurement leaders to rethink how they balance resilience with sustainability commitments. Join Verdantix analysts El...

Upcoming / 22 October, 2026

Webinar
Digital Grid Technologies
Corporate Sustainability Leaders
Corporate Sustainability & Climate Change Services
Corporate Energy Transition Solutions
Corporate Energy Leaders
Climate Financial Data & Analytics
Carbon Management Software
Built Environment Energy & Decarbonization
How To Profit From Energy Flexibility: ...

Most organisations know energy flexibility is coming. Far fewer have a clear view of what it means for their specific assets, operations and markets, or how to build a credible bus...

Upcoming / 29 September, 2026

Blog
Corporate Sustainability Leaders
Investing Through The Fog: A Sustainabi...

The events of 2025 made clear to investors why managing sustainability data and responsible investment strategies matters. Investors experienced regulatory rollbacks, geopolitical ...

24 September, 2026

Blog
Corporate Sustainability Leaders
Sustainable Supply Chains
Cultivating Certainty: Advancing Agricu...

The latest series of the popular streaming show, Clarkson’s Farm, has brought agricultural technology (AgriTech) to the forefront of people’s minds, displaying what is possible whe...

24 September, 2026

Blog
Corporate Sustainability Leaders
Mine The Gap: Bridging Sustainability A...

In September 2026, a coalition of 18 mining and supply chain firms launched the Global Mining Sustainability Alliance (GMSA). It aims to deepen collaboration across the global mi...

23 September, 2026