New ESG reporting requirements impact all EU companies

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In recent years, environmental, social, and governance (ESG) criteria have become a key topic in business and in the popular consciousness, as demonstrated by Google search trends.

Growing urgency in relation to environmental and social issues means that this trend is unlikely to diminish. However, the conversation around ESG is often obscured by the complexity of the subject matter. This complexity is, in no small part, driven by the rapidly evolving nature of both the science and the regulation.

This report aims to help give a framework and guidance for understanding some of the main regulatory components of the EU’s disclosure regime. Whilst all companies should consider ESG issues (most are subject to regulations in any case), this report will focus on the impact of the EU’s ESG disclosure regime for telecoms, media and technology (TMT) actors and investors.