The topic of ESG has garnered significant attention in recent years and in particular over the last year in light of the Covid-19 pandemic and the cry for racial justice. 2021 has started out with the Securities and Exchange Commission announcing a new senior policy advisor for climate and ESG in the office of Acting Chair Allison Herren Lee. While it is not new, investors are increasingly using ESG criteria as a means of evaluating the long-term growth potential and future viability of public companies. Despite the increased attention to ESG governance, management and disclosures, public companies have not uniformly adopted ESG techniques, processes and disclosure thresholds. This webcast discusses the current environment regarding ESG governance, management and disclosure requirements as well as guidance issued by regulatory authorities in order to examine best practices for companies determining appropriate ESG processes and disclosures in the future.