Comparison Tool

1. Have there been any significant changes, developments or emerging trends in ESG regulation in your jurisdiction over the last 12 months? 2. How is ESG defined in a corporate/commercial context, and what are its major elements? 3. What, if any, are the major laws/regulations specifically related to ESG? 4. What other laws/regulations touch on ESG themes? 5. What, if any, litigation or enforcement activity has been related to ESG? 6. What are the major non-law/regulatory drivers of ESG trends and developments? 7. Are the laws, regulations and obligations highlighted in Question 3 primarily related to corporate disclosure? 8. Which sectors are most impacted by ESG? How significant is ESG investment? 9. What are the trends regarding ESG governance? 10. To what extent are ESG ratings or ESG benchmarks relied upon? 11. What is the role of the private markets versus public markets in driving ESG developments? 12. What are the major challenges in terms of compliance for companies under ESG obligations? 13. What information sources are most relevant for ESG considerations? 14. Has your jurisdiction developed a Taxonomy related to ESG? 15. What does the future hold for ESG in your jurisdiction?