Environmental, social, and governance (ESG) can be considered a megatrend, as it has an impact on a global scale. While the precise definition of ESG can be somewhat ambiguous and the measurement of ESG factors can be complex, stakeholders and regulators continue to attach increasing importance to ESG considerations.
If a firm is found to have poor ESG performance, it can have serious consequences, such as regulatory enforcement and litigation, and potentially affect the value of the firm. With this in mind, it is extremely important for firms to incorporate ESG considerations into their business strategies, ensure appropriate compliance measures are in place and take proactive measures to address potential issues as they arise. (Nima Moshgbar, Volker Popp, Doctor Veit Buetterlin-Goldberg, more at lexology.com)