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In the past few years, the term ESG has increasingly become synonymous with regulatory pressure on companies to comply with corporate social responsibility. Accumulating requirements of various international bodies, such as the ESG Disclosure Simplification Act under the Biden administration (2021), the EU Taxonomy for Sustainable Activities (2020), and the Corporate Sustainability Reporting Directive (2022), both enacted by the European Commission, simultaneously demand and promote ESG. On the one hand, companies are requested to implement and regularly disclose ESG principles.

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Introduction

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  • 发表日期：

    2025年

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  • Mia Kesselman-Evans

摘要

In the past few years, the term ESG has increasingly become synonymous with regulatory pressure on companies to comply with corporate social responsibility. Accumulating requirements of various international bodies, such as the ESG Disclosure Simplification Act under the Biden administration (2021), the EU Taxonomy for Sustainable Activities (2020), and the Corporate Sustainability Reporting Directive (2022), both enacted by the European Commission, simultaneously demand and promote ESG. On the one hand, companies are requested to implement and regularly disclose ESG principles.