As the focus of lawmakers, regulators, shareholders and society at large increasingly turns to ESG issues, and the extent of legislation, regulation and expectation in this area grows, directors and officers must be mindful of how their duties are evolving, and of the greater scrutiny (through a perhaps unfamiliar lens) that will be applied to their decisions, actions, and corporate policies.

In this comprehensive overview, available here, we look at the current legislative and regulatory framework as well as certain of the recent, and forthcoming, developments and trends in this area, with which company directors increasingly need to be familiar.