Life Sciences ESG Reporting Practices

For companies of all industries, ESG matters have become an area of intense focus. In addition to investor and activist pressure, the growth of ESG ratings – and proposed climate and broader ESG disclosure requirements in the US, EU and other jurisdictions – have led many companies to consider beginning or expanding ESG reporting efforts. For life sciences companies, however, ESG reporting is often a particularly perplexing subject. Investor focus on ESG matters is generally a more recent phenomenon for industry companies that also often are unsure which ESG topics are relevant to their business, especially earlier-stage companies. We have prepared this report to help life sciences companies begin to answer such questions and provide insight into industry disclosure practices.