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  "documentTitle": "Boardroom Agenda 2022",
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      "text": "Yet companies are reacting: Societal and market expectation remains. Recognition that companies are judged on both financial and non-financial performance. ESG objectives and strategies are being developed.",
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      "text": "Interaction with other jurisdictions can drive this: Entities that are part of overseas groups can be pulled into that regulation. Ambition to operate in other markets is a motivator. Different jurisdictions have different focus areas.",
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      "text": "No current regulation or reporting requirements: No regulation currently on IoM, and nothing in short- or medium- term pipeline. Although can be impacted by other external regulation (ie, listed or regulated entities).",
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      "text": "ESG isn't one to shy away from: Regulation is likely to come. Until that point, ESG is a value driver. It's a challenging topic to work through and it takes time.",
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      "text": "3. The landscape on the Isle of Man",
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