ESG 2023: A Year in Review

ESG 2023: A Year in Review – Whitepaper Overview:

Few topics have gathered more momentum in such a short period of time than the topic of ESG. 2023 saw a huge shift from voluntary corporate sustainability initiatives towards mandatory requirements, most notably with regard to sustainability reporting and supply chain due diligence.

This whitepaper summarizes the latest ESG regulatory developments for 2023.

This Whitepaper Covers:

It reviews the key regulations proposed, published and/or entered into force this year, globally and in the following countries/regions:

• European Union
• EU Member States, EEA, United Kingdom, Switzerland and Turkey
• North and South America (USA, Canada, Brazil and Colombia)
• Asia Pacific (China, Japan, Taiwan, South Korea, Singapore, Australia and New Zealand)
• Global Regulatory Developments (IFRS Standards, TNFD, Assurance)

*This whitepaper was originally published on 23rd January, 2024. Further regulatory developments may have occurred after publication. To keep up-to-date with the latest compliance news, sign up to our newsletter.

Authors

Célia Le Lièvre, Senior Regulatory Compliance Specialist, Compliance & Risks

Célia Le Lièvre is a Senior Regulatory Compliance Specialist with the GRCT and has six years experience in the regulatory compliance field and research sector for offshore renewable energy. Célia holds a Masters in Maritime Law from the University Institute of Research for the Sea (Brest, France) and a LLM in International Commercial Laws from the University of Aberdeen (Scotland). She also completed a PhD on risk-based consenting for marine renewables in University College Cork, Ireland.

Célia joined Compliance & Risks in January 2020. A key aspect of her role requires monitoring and analyzing industry regulations globally and supporting clients with their compliance obligations in the fields of Environmental Health and Safety and ESG reporting. She is also the SME for Climate Change, Climate Disclosures and Supply Chain Due Diligence.

Hannah Janknecht, Regulatory Analyst, Compliance & Risks

Hannah Janknecht joined the Global Regulatory Compliance team in Compliance & Risks as a Regulatory Analyst in September 2022. She is responsible for the monitoring of regulatory developments in German-speaking countries and helps clients with questions on Climate Change Regulations, ESG Reporting, Supply Chain Due Diligence and Ecolabelling.

Hannah studied law in Germany (University of Bonn) and holds an LL.M. in Environmental and Natural Resources Law from University College Cork.