ESG Series Part Ii: 'Social' And ‘Governance' – Dynamic Issues Requiring Adept Thinking

'ESG' has well and truly arrived, and has triggered a new age in business and financial investment strategy. In their first article, Advocate and Partner Anthony Williams and Senior Associate Alex Thornton de Mauroy, of the Appleby Dispute Resolution team in Guernsey, explored an aspect of the 'Environmental' strand of this topic, focussing on the physical science findings of the Intergovernmental Panel on Climate Change in relation to climate change. In this second article, they explore the issues of 'Social' and 'Governance'.

INTRODUCTION – ESG

ESG is widely understood to stand for 'Environmental', 'Social' and 'Governance' and covers a vast array of often inter-linked issues. For any business, it is important to understand, plan for and, as necessary, leverage or mitigate material issues. Given the breadth of issues encompassed by the initialism 'ESG', it is important to identify which of these potential issues are, or may be, material to a