Rising investor expectations have spurred a global push for publicly listed companies to disclose comprehensive sustainability information. As a result, regulatory bodies worldwide are either mandating or strongly recommending the issuance of sustainability reports by PLCs, focusing on environmental, social, and governance factors. The integration of ESG disclosures with financial reporting enables investors to evaluate more accurately the financial outlook and management effectiveness of PLCs, a trend strongly supported by regulators.

Richard Allen, a principal in Baker McKenzie’s Dispute Resolution and International Arbitration Practice Group based in Singapore, recently co-wrote an article with Roohi Ghelani of Ndevr Environmental.