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ESG for UK in-house lawyers: practical guidance on frameworks, laws, governance, reporting, supply chains and reputational risk

Practice notes
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ESG has emerged as a priority for companies worldwide. In many countries, ESG disclosure is already compulsory or under active review. The climate emergency, the pandemic, geopolitical turbulence and the energy shock have shown how deeply businesses influence societies and the natural environment. This Practice Note sets out ESG fundamentals. It outlines the concept and the hurdles for in-house counsel, alongside suggested focus areas to help you manage ESG matters within your organisation...

What is ESG?

At its simplest, ESG is a catch-all for environmental, social and governance considerations that shape:

  • the obligations organisations must satisfy
  • the way they should run
  • the benchmarks by which they are assessed

ESG factors

ESG factors are applied to embed responsibility within business practice. ‘E’ is for environmental. The E in ESG examines the effects on, and from, the natural world and will consider an organisation’s carbon footprint, the pollution and waste it produces, and its implications for biodiversity. ‘S’ is for social...

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Web page updated on 21/05/2026

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