2023 looks set to be a busy year for EU and UK ESG regulation, with new reporting requirements coming into effect and a number of key pieces of legislation in the process of being finalised, including the Corporate Sustainability Due Diligence Directive, ESG aspects of the Capital Requirements Directive and Regulation, and ongoing work on climate stress testing and managing greenwashing risks, as well as the UK's Net Zero Review and developments around sustainability disclosure requirements. On this call, the panel looked at what to expect in 2023 and some of the key potential impacts for regulated and unregulated entities.