Simulation 1

Client Bulletin – ESG Reporting Obligations

Scenario:

Your supervising associate asks you to prepare a short client bulletin for distribution to a range of corporate clients. The bulletin should explain, in plain English, the upcoming changes to ESG (Environmental, Social, and Governance) reporting requirements in the UK and EU, particularly how they affect mid-sized companies that may not have been caught by reporting duties before.

Task:

Write a 400-word client update that:

• Summarises the new reporting requirements.

• Explains why companies should prepare early (e.g. data collection, investor expectations).

• Suggests practical steps clients can take now.

• Uses clear, accessible language (aimed at in-house counsel or business managers, not lawyers).

Output format: Short client bulletin (email or newsletter style).