Ancient Greek general Pericles said: “Just because you do not take an interest in politics doesn’t mean politics won’t take an interest in you.” Companies taking a relaxed attitude to environmental, social and governance (ESG) issues should heed Pericles’ warning.

The number of legislative efforts around ESG that will come to fruition in 2024 is huge. This will be the year when ESG shifts firmly from voluntary to regulatory...

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