Workshop 6 – The future of European policy on the disclosure of environmental, social and governance information

In preparation for the final workshop, 5 hypothetical scenarios were developed for what European public policy on ESG disclosure could look like in 2015.
The scenarios were based on ideas put forward by participating organisations in the course of the workshops and in their written submissions prior to the final workshop.

The scenarios are not and should not be interpreted as proposals from the European Commission.

The chosen scenarios were designed to reflect, in as balanced a way as possible, some of the policy choices raised by participants, including (but not limited to):

changing or not changing current policy
pursuing regulatory or non-regulatory options
addressing ESG disclosure by enterprises only or by all entities
regulation that sets just principles or regulation that sets principles and key performance indicators (KPIs)
a strictly European approach or a global approach.

Participant has analysed the advantages and the disadvantages and the steps that would have been taken by 2010 for each hypothetical scenario to become reality.