August 2021

Regulators are homing in on the most important intangible assets: people. Investors have struggled without standardized human capital disclosure to measure the contribution of human capital to corporate strategy and performance. The SEC is trying to help.

The conventional wisdom that distressed investing is incompatible with ESG is wrong: distressed lenders and sponsors are increasingly incorporating ESG into investment decisions. They are also harnessing restructuring to drive sustainability and inclusion and with it long-term value creation.