IFLR – ESG: A long road from E to S – Isabelle Lebbe, Gennyfer Peeters and Antoine Portelange

This article focuses on the “S” of ESG, the second layer of the regulatory package which strives for greater sustainability in the financial world. It starts by describing the recent but still limited developments in the field of human rights and social due diligence, before discussing the upcoming rules and the challenges that will inevitably accompany them.

Our experts Isabelle Lebbe, Gennyfer Peeters and Antoine Portelange are the authors of this publication.