ESG Survey 2024 regarding the Disclosure Regime in Capital Market Transactions
The IBA Securities and Capital Markets Committee conducted a survey in summer 2022 to assess how different jurisdictions regulate environmental, social and governance (ESG) disclosures in capital market transactions. In spring/summer 2024, the Committee updated its ESG survey with new questions added to the questionnaire. Respondents to the survey included officers of the Committee (which, at that point, was split into two separate entities – the IBA Capital Markets Forum and the IBA Securities Law Committee) and colleagues from other IBA committees and covers more than 35 jurisdictions around the globe.