Human Capital Disclosure Report:

Moving Forward While Still Waiting

ESG (environmental, social, and governance) is safely part of the business lexicon and continues its march from a “nice to have” to a way of doing business. Companies are carefully assessing and calibrating their ESG strategies, actions, and statements as they navigate looming political threats (actual and perceived) of anti-woke/anti-ESG capitalism, a sharp focus on ESG across the Biden administration and globally, SEC enforcement actions, heightened active investor and consumer scrutiny, and a rising tide of ESG-related shareholder proposals (to name a few). All of this is set against the backdrop of anxieties regarding US and global economic conditions and recessionary concerns. One thing is certain, however, throughout it all: ESG will continue to evolve, and is not going away.

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