ESG in the European (UK & Continental Europe) equity capital markets: inching forward? (April 2023)
European Capital Markets Briefing Series
In this briefing, the eighth in our European Capital Markets Briefing Series, we look at ESG disclosure requirements in the context of initial public offerings (IPOs) in particular, as well as the key challenges presented by the contrasting requirements for companies preparing to list and those already listed, and the issues surrounding the use of third-party ESG data and ratings. Through this discussion, the briefing highlights the significant progress that needs to be made before ESG considerations are thoroughly and efficiently embedded in the processes of European equity capital markets.