Editor's note

Speaking to people within the accountancy profession about ESG over the last six months or so has often generated a lacklustre response. To an extent, it feels as if positive attitudes towards ESG issues are waning. It is hard to pin-point one particular reason for this. The world, as many commentators are declaring, is in a precarious position of change. Geo-political tensions, wars and invasions that look like they could escalate and spill over borders in the near future, policy rollbacks, and changes of leadership to those who are, lets say, less enthusiastic towards ESG, have all contributed to a lack of enthusiastic discussion.  

That said, just because people seem to have become quieter about promoting ESG, it does not mean work to advance ESG initiatives has stopped or even slowed. There is in fact plenty of good work taking place in this area, as can be seen in the case studies that we have included in this digital edition. 

In his case study, James Kallman, CEO of Moores Rowland Indonesia, says: “Progress is rarely linear - change takes many iterations. To break from the usual narrative, this moment in time can instead be viewed as a minor roadblock. Setbacks certainly feel significant at the given moment but, in hindsight, the trajectory will feel more certain. In order to ensure this comes into reality, companies need only listen to their various stakeholders – their customers, personnel, investors - and if they do, they will continue to demand a high level of ESG compliance within their companies. 

Let’s hope that this rings true and that we continue to build on the progress we’ve seen in recent years.”