A formal ESG program is now a corporate expectation: 99% of organizations surveyed by Gartner either already have one (76%) or are in the process of establishing one. The general counsel's role in an organization is likely to afford them a holistic understanding of business practices, a proximity to investors and regulators, and an ability to balance disclosure requirements with social and governance expectations. Given these qualities, the GC should contribute to ESG strategy.

Although only 2% of organizations indicate that the GC or equivalent leads the ESG program, and ESG officers only report directly to the GC around 4% of the time, legal leaders still have a critical advisory role in ensuring that ESG reporting structures are designed to meet the organization's goals and commitments—regardless of whether they head the program.