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	<title>The Harvard Law School Forum on Corporate Governance</title>
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	<title>Introduction to ESG &#8211; The Harvard Law School Forum on Corporate Governance</title>
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		<title>Introduction to ESG</title>
		<link>https://corpgov.law.harvard.edu/2020/08/01/introduction-to-esg/?utm_source=rss&#038;utm_medium=rss&#038;utm_campaign=introduction-to-esg</link>
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		<pubDate>Sat, 01 Aug 2020 12:55:23 +0000</pubDate>
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				<category><![CDATA[Accounting & Disclosure]]></category>
		<category><![CDATA[ESG]]></category>
		<category><![CDATA[Institutional Investors]]></category>
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		<category><![CDATA[Disclosure]]></category>
		<category><![CDATA[Environmental disclosure]]></category>
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		<description><![CDATA[Interest on the part of investors and other corporate stakeholders in environmental, social and governance (“ESG”) matters has surged in recent years, and the current economic, public health and social justice crises have only intensified this focus. ESG, at its core, is a means by which companies can be evaluated with respect to a broad [&#8230;]]]></description>
				<content:encoded><![CDATA[<hgroup><em>Posted by Mark S. Bergman, Ariel J. Deckelbaum, and Brad S. Karp, Paul, Weiss, Rifkind, Wharton & Garrison LLP, on Saturday, August 1, 2020 </em><div class='e_n' style='background:#F8F8F8;padding:10px;margin-top:5px;margin-bottom:10px;text-indent:2.5em;'><strong style='margin-left:-2.5em;'>Editor's Note: </strong> <p style="margin:0; display:inline;"><a href="https://www.paulweiss.com/professionals/partners-and-counsel/mark-s-bergman" target="_blank" rel="nofollow noopener">Mark S. Bergman</a>, <a href="https://www.paulweiss.com/professionals/partners-and-counsel/ariel-j-deckelbaum" target="_blank" rel="nofollow noopener">Ariel J. Deckelbaum</a>, and <a href="https://www.paulweiss.com/professionals/partners-and-counsel/brad-s-karp" target="_blank" rel="nofollow noopener">Brad S. Karp</a> are partners at Paul, Weiss, Rifkind, Wharton &amp; Garrison LLP. This post is based on a recent Paul Weiss memorandum by Mr. Bergman, Mr. Deckelbaum, Mr. Karp, <a href="https://www.paulweiss.com/professionals/firm-managers/david-curran">David Curran</a>, <a href="https://www.paulweiss.com/professionals/partners-and-counsel/jeh-charles-johnson" target="_blank" rel="nofollow noopener">Jeh Charles Johnson</a>, and <a href="https://www.paulweiss.com/professionals/partners-and-counsel/loretta-e-lynch" target="_blank" rel="nofollow noopener">Loretta E. Lynch</a>. Related research from the Program on Corporate Governance includes <a href="https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3544978">The Illusory Promise of Stakeholder Governance</a> by Lucian A. Bebchuk and Roberto Tallarita (discussed on the Forum <a href="https://corpgov.law.harvard.edu/2020/03/02/the-illusory-promise-of-stakeholder-governance/">here</a>) and <a href="https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2464561">Socially Responsible Firms</a> by Alan Ferrell, Hao Liang, and Luc Renneboog (discussed on the Forum <a href="https://corpgov.law.harvard.edu/2014/08/06/socially-responsible-firms/">here</a>).</p>
</div></hgroup><p>Interest on the part of investors and other corporate stakeholders in environmental, social and governance (“ESG”) matters has surged in recent years, and the current economic, public health and social justice crises have only intensified this focus. ESG, at its core, is a means by which companies can be evaluated with respect to a broad range of socially desirable ends. ESG describes a set of factors used to measure the non-financial impacts of particular investments and companies. At the same time, ESG also provides a range of business and investment opportunities.</p>
<p> <a href="https://corpgov.law.harvard.edu/2020/08/01/introduction-to-esg/#more-131385" class="more-link"><span aria-label="Continue reading Introduction to ESG">(more&hellip;)</span></a></p>
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