Partners Sharon Perley Masling and Louise Skinner and associate Liz Polido authored an article for Bloomberg Law detailing recent developments employers are reporting from the social part of environmental, social, and governance (ESG) metrics. The desire by regulators, investors, employees, and other stakeholders for a company to report its impact on the world is growing. As value creation beyond financial performance is becoming a critical issue, organizations should continue enhancing ESG efforts while implementing processes to address any challenges and potential regulatory requirements.