Whether it is the announcement of another new policy or regulation, pressure from an activist shareholder, responding to changes in consumer demand, or addressing global political events, environmental, social and governance (ESG) considerations increasingly permeate every aspect of the corporate ecosystem and, as a result, are rapidly moving to the very heart of companies’ strategic decision-making and planning.

But what does ESG really mean for corporates in 2022? In this guide we draw together insights from leading ESG advisors in order to provide a 360° response to this question and unpack some of the most important issues on the ESG agenda now and over the next reporting season