Voluntary to Mandatory ESG Reporting is a thoroughly researched book by an eminent corporate and financial services law authority that engages with developments in environmental, social, and governance (ESG) soft and hard law as business responsibility shades into business accountability. Centring on the impacts of ESG matters, companies, financial institutions, and regulators are continually seeking sustainability-driven models and standards on ESG themes in the sourcing, design, and provision of products and services.

The author offers an extensive, in-depth consideration of the current and future role of ESG reporting and compliance, encompassing the following issues and topics:

• purpose and forms of regulation for non-financial reporting;
• mandatory ESG reporting implementation issues
• role of the company board
• recognition of threats posed by ‘greenwashing’ and similar tactics
• clean energy versus sustainable supply chains
• limits and weaknesses of ESG reporting
• help from AI and other software solutions, and
• progress in the global quest for a universal ESG reporting standard

Although some companies retain their social and political licences to operate and thwart ESG, robust data and persuasive contentions worldwide show that deliberations on how best to promote global sustainability in the long term have become standard business practice. Accordingly, this book elucidates how including ESG in business decisions ultimately contributes to stable and predictable markets. All those needing to engage with ESG reporting will welcome its insights and guidance, whether lawyers, investors, regulators, business stakeholders, or academics.

Contents:

Contents:
Preface
Acknowledgements

CHAPTER 1. Introduction
CHAPTER 2. Accounting Standards and Non-financial Reporting Standards (NFRSs)
CHAPTER 3. From CSR to ESG Reporting
CHAPTER 4. From Self-Regulatory to Mandatory ESG Reporting
CHAPTER 5. ESG Reporting Laws and Regulations
CHAPTER 6. ESG Reporting and Corporate Accountability
CHAPTER 7. Environmental, Social and Governance (ESG) Reporting and Board Role
CHAPTER 8. Conclusions