Environmental, Social and Governance (ESG) promises to drive business decision making in 2023 and impact how companies plan, operate and report.

The complex and rapidly-evolving world of ESG is set to remain a priority for governments, corporate boards, investors and consumers and have unprecedented importance for businesses. Driven by regulatory change and a growing awareness among institutions, their boards, employees and other stakeholders, companies are increasingly making these issues central to core strategic decision-making.