This paper looks at the increasing set of requirements relating to environmental, social and governance (ESG)factors, from both accountancy bodies and financial regulators, and their impact on companies and enterprises of all kinds.

Around the globe, voices clamoring for climate-aware investing and carbon controls are increasing. Demand for ethical treatment of employees, customers and other stakeholders is also growing, as is indignation about poorly-managed companies.

A swathe of new requirements will soon impact the investment and lending appetites of EU financial institutions. Coupled with increasing investor demands, these new rules could have a profound impact on companies' ability to raise capital, within the EU and beyond.

Companies need to take action now on assessing ESG risks and opportunities for their businesses and on proper ESG disclosures, in order to be prepared for these changing demands and for the growing expectations of companies' financial and non-financial reporting.

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