It is that time of year when everyone who writes regular columns are asked to gaze into their crystal balls and make their predictions for the next twelve months. Having peered into mine the overall picture on corporate governance and ESG looks foggy and uncertain, but there are some things that stand out.
The first is that climate change in particular, and sustainability more generally, will continue to be a dominant issue for companies and investors. Some progress was made during 2023 but there is much still to be done and some fundamentals are still unresolved.
