In September, IER and ReWAGE experts worked on a consultation submission for Acas. The International Sustainability Standards Board (ISSB), established in 2021 at the UN Climate Change Conference (COP26) in Glasgow, encourages environmental, social and governance (ESG) capital investment criteria.

Led by Dr Emily Erickson, the team of Professor Chris Warhurst and Dr Katharina Sarter of IER and Professor Chris Forde of Leeds University examined the case for developing ‘human capital’ standards as part of the consultation on the ‘social’ in ESG.