ESG survey results report : ESG in Latin America

<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd">
  <record>
    <leader>00000cam a22000004  4500</leader>
    <controlfield tag="001">MAP20250019119</controlfield>
    <controlfield tag="003">MAP</controlfield>
    <controlfield tag="005">20251118120601.0</controlfield>
    <controlfield tag="008">251117s2022    gbr||||       ||| ||eng d</controlfield>
    <datafield tag="040" ind1=" " ind2=" ">
      <subfield code="a">MAP</subfield>
      <subfield code="b">spa</subfield>
      <subfield code="d">MAP</subfield>
    </datafield>
    <datafield tag="084" ind1=" " ind2=" ">
      <subfield code="a">921.9</subfield>
    </datafield>
    <datafield tag="245" ind1="1" ind2="0">
      <subfield code="a">ESG survey results report</subfield>
      <subfield code="b">: ESG in Latin America</subfield>
      <subfield code="c">Miguel Tornovsky... [et al.]</subfield>
    </datafield>
    <datafield tag="260" ind1=" " ind2=" ">
      <subfield code="a">London</subfield>
      <subfield code="b">International Bar Association</subfield>
      <subfield code="c">2022</subfield>
    </datafield>
    <datafield tag="300" ind1=" " ind2=" ">
      <subfield code="a">28 p.</subfield>
    </datafield>
    <datafield tag="505" ind1="0" ind2=" ">
      <subfield code="a">Executive summary of key findings -- Latin America -- Participating countries -- ESG development -- ESG disclosure -- ESG taxonomies -- Stewardship codes -- Other voluntary ESG regulatory initiatives -- B Corps -- ESG in Latin American law firms -- Participating firms -- Which teams deal with ESG? -- Projects involving ESG -- ESG measures for law firm activities</subfield>
    </datafield>
    <datafield tag="520" ind1=" " ind2=" ">
      <subfield code="a">The report examines the state of Environmental, Social, and Governance (ESG) practices across 16 Latin American countries and 149 law firms. It finds that ESG issues have gained importance regionally, with environmental concerns prioritized and social aspects rising post-pandemic. However, regulatory frameworks remain uneven: few countries have mandatory ESG disclosure standards, only two are developing taxonomies, and stewardship codes exist in just six jurisdictions. Voluntary initiatives and B Corps are growing but still lack widespread recognition. Among law firms, nearly 80% discuss ESG opportunities, yet less than half have dedicated ESG teams; most work focuses on sustainable finance and environmental projects. Internally, firms adopt measures like recycling and diversity programs, though advanced practices such as carbon offsetting are rare. The report concludes that ESG integration is no longer optional and urges law firms to lead in regulation, client advisory, and internal implementation to meet global sustainability demands</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20180004223</subfield>
      <subfield code="a">Regulación</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20230001899</subfield>
      <subfield code="a">Criterios ESG</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20080616045</subfield>
      <subfield code="a">Aspectos medioambientales</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20080600884</subfield>
      <subfield code="a">Despachos de abogados</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20090037380</subfield>
      <subfield code="a">Inversiones socialmente responsables</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20080570736</subfield>
      <subfield code="a">Sostenibilidad</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20080550592</subfield>
      <subfield code="a">Encuestas</subfield>
    </datafield>
    <datafield tag="651" ind1=" " ind2="1">
      <subfield code="0">MAPA20110019426</subfield>
      <subfield code="a">América Latina</subfield>
    </datafield>
    <datafield tag="700" ind1="1" ind2=" ">
      <subfield code="0">MAPA20250005785</subfield>
      <subfield code="a">Tornovsky, Miguel  </subfield>
    </datafield>
    <datafield tag="710" ind1="2" ind2=" ">
      <subfield code="0">MAPA20080451813</subfield>
      <subfield code="a">International Bar Association</subfield>
    </datafield>
    <datafield tag="856" ind1=" " ind2=" ">
      <subfield code="u">https://www.ibanet.org/document?id=LARF-ESG-survey-results-report</subfield>
    </datafield>
  </record>
</collection>