Comparison Tool

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