The future of ESG disclosures is largely undetermined, given the uncertainty around mandatory ESG disclosures and the smorgasbord of voluntary frameworks companies can opt to follow.
This muddled ESG legal landscape may be why most attorneys work on ESG issues in some capacity, according to Bloomberg Law’s most recent State of Practice Survey. But ESG issues aren’t keeping law firm and in-house attorneys equally busy: 69.2% of in-house attorneys report working on ESG versus 44.2% of law firm attorneys.
Survey respondents were asked to construe ESG issues broadly to include counseling on securities filings; investment decisions; environmental and sustainability disclosures; ...
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