Corporate Social Responsibility (CSR)[1] and Environmental, Social and Governance (ESG) have been growing in global importance in business not just from the standpoint of Shareholder Activists, but also in terms of local and regional regulation changes. The adoption of these changes reflects the growing societal understanding and ensuing pressure on business ecosystems to be more responsible and accountable to the greater environment within which businesses operate. This has had both intended legal consequences in terms of changes in regulation, business practice, reporting and ultimately disclosure but also some unintended and often under reported financial consequences (both good and bad).