Corporate & Securities partner Mark Uhrynuk (Hong Kong) is quoted in this article.

He said ESG regulations coming out of Europe, and the UK in particular, will impose diligence and disclosure obligations on companies with respect to compliance issues. These issues include not just climate-related attributes but also social factors such as diversity and inclusion, employee safety, health and welfare, modern slavery, and other human rights concerns within the supply chain. 

Asset owners will require disclosure of information consistent with sustainability standards such as those developed by the Sustainability Accounting Standards Board (SASB) from asset managers or companies they invest in to better understand, evaluate and assess potential risk and opportunities.