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ARTICLE · 14 NOVEMBER 2023

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ESG Comparative Guide

Burness Paull LLP
Burness Paull LLP
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ESG Comparative Guide for the jurisdiction of UK, check out our comparative guides section to compare across multiple countries

United KingdomCorporate/Commercial Law
Steven Stewart
Steven Stewart

1 Legal and enforcement framework

1.1 What regulatory regimes and codes of practice primarily govern environmental, social and governance (ESG) regulation and implementation in your jurisdiction?

In the United Kingdom, ESG is not (as of yet) considered a standalone concept in terms of regulation and codes of practice. There is a comprehensive, and growing, body of the regulatory requirements, voluntary disclosures and industry initiatives; but there is no single body or framework that covers all aspects of ESG.

One of the primary drivers of the United Kingdom's focus on ESG is climate change. The Climate Change Act 2008 sets out the United Kingdom's statutory net zero carbon target for 2050. The main areas of regulation contributing towards this net zero goal include:

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