Year: 2025
Type: article
Abstract: This article evaluates the approach of the United Kingdom (UK) to environmental, social, and governance (ESG) practices within the broader context of Anglo-American capitalism, emphasizing the “comply-or-explain” governance model. While the UK has pioneered corporate governance reforms, inconsistencies in compliance and underwhelming ESG performance have raised concerns. Comparing the UK’s ESG scores and regulatory frameworks with other global players highlights both strengths and shortcomings. Emerging trends, such as litigation by non-government organizations and new disclosure frameworks, suggest a shift towards stricter accountability. This article considers how such measures can address challenges and enhance sustainability. The UK is at a critical juncture—striving to maintain its influence in global finance while facing a decline in its competitive edge and global standing. Keywords: environmental, social, and governance (ESG); corporate governance; United Kingdom (UK); ESG score; comparative.
Source: Amicus Curiae
Authors: Horace Yeung, Omar Tahir
Institution: University of Leicester
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4411959507