ESG survey results report : ESG in Latin America

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<title>ESG survey results report</title>
<subTitle>: ESG in Latin America</subTitle>
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<name type="personal" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20250005785">
<namePart>Tornovsky, Miguel  </namePart>
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<namePart>International Bar Association</namePart>
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<dateIssued>2022</dateIssued>
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<abstract displayLabel="Summary">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</abstract>
<tableOfContents displayLabel="Contents">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</tableOfContents>
<note type="statement of responsibility">Miguel Tornovsky... [et al.]</note>
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<topic>Regulación</topic>
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<topic>Criterios ESG</topic>
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<topic>Aspectos medioambientales</topic>
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<topic>Despachos de abogados</topic>
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<topic>Inversiones socialmente responsables</topic>
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<topic>Sostenibilidad</topic>
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<topic>Encuestas</topic>
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<subject authority="lcshac" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20110019426">
<geographic>América Latina</geographic>
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<classification authority="">921.9</classification>
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<url displayLabel="electronic resource" usage="primary display">https://www.ibanet.org/document?id=LARF-ESG-survey-results-report</url>
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