洞察报告

Linklaters 2022年ESG法律趋势

7 Feb 2022

2022 will provide a practical demonstration of the appetite for ESG-led change that governments, major corporates and financial institutions all have, and how far this will feed into smaller businesses and everyday life.

Summary

COP26 in Glasgow resulted in a series of decisions and voluntary declarations that were actually towards the upper end of expectations. It also created a mechanism for States to return to COP27 in Cairo with improved national plans and rebooted the international carbon markets.

In this Outlook, we provide an overview of some of the key global ESG legal themes for 2022 and the trends we see around the world, including:

  • What next in a post-COP26 world?
  • Climate transition plans: “walking the talk” and increased stewardship and engagement
  • Greenwash fears
  • International disclosure standards inch closer to the finish line
  • Human rights due diligence and global supply chains
  • Employment issues – the other “S” in ESG is still alive and kicking
  • Continued growth in sustainable derivatives and structured products
  • Green, social, sustainable and sustainability-linked bond issuance continues unabated
  • Litigation

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