In today's ever-changing landscape, ESG factors have become
pivotal considerations for investors, stakeholders, and regulators
alike. An undeniable increase in adverse environmental events such
as drought, wildfire, and flood, as well as the economic hardship
caused by a greater incidence of geopolitical conflict and civil
strife, has seen corporates (and investors) the world over scramble
to better understand how, if at all, the tangible effects of these
events can be mitigated so as to protect the viability of their
operations, revenue streams, investments, job security, and,
ultimately, shareholder value.
In this context, ESG due diligence has emerged as a crucial tool
for assessing risks, driving positive impact, and promoting
sustainable growth. In a nutshell, it may be said to entail the
systematic assessment of an entity's performance across a
number of environmental, social, and governance dimensions, so as
to assess (i) that entity's ability to
