ESG Insights: 10 Things That Should Be Top of Mind in 2023

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16 January, 2023




  • cross-jurisdictional and extraterritorial implications (e.g., US companies or their subsidiaries may be responsible for general ESG reporting under the EU’s Corporate Sustainability Reporting Directive (CSRD) double materiality standard);
  • inter-jurisdictional implications (e.g., the International Sustainability Standards Board’s (ISSB) forthcoming standards are proposed for adoption by a number of regions as the basis of their mandatory domestic ESG reporting requirements); and
  • intra-jurisdictional implications (e.g., US state-level laws and actions that conflict with federal legislation, regulation or enforcement).