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Sarah Nagy

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Increasingly companies are turning their attention to environmental, social, and corporate governance (ESG) reporting. In response to market and shareholder demands, companies are making commitments to address issues such as climate change, diversity and inclusion, and ethical governance. ESG reporting is used to evaluate the non-financial performance of companies with the aim of encouraging the development of responsible business practices.[1] Previously companies viewed these initiatives as voluntary with low legal risk. However, there is growing…

The video game industry is expected to generate over 200 billion USD in 2023. While this includes the sale of home consoles and physical video games, the largest growth is in mobile gaming. There are an estimated 2.7 billion gamers worldwide, of which 2.6 billion are playing on mobile devices such as smartphones and tablets.[1] Mobile gaming platforms allow individuals to play without a gaming console or personal computer. They are the most popular for…

Although a paradigm shift towards flexible working arrangements was already underway before the COVID-19 pandemic, it is clear that remote and hybrid work arrangements are here to stay. Two years into the pandemic, many businesses continue to operate with a distributed workforce. Others, including major technology companies, have allowed their employees to work remotely on a permanent basis. This has resulted in a large and growing portion of the population working from their homes. These…

In the wake of recent public corporate scandals involving fraud and misconduct, regulators at a global level are increasing their oversight in the area of whistleblower protection as well as issuing substantial fines and penalties to public and private sector organizations for such misconduct. Several jurisdictions have implemented, recently updated, or are introducing whistleblowing laws and anti-retaliation measures in an effort to identify and combat fraud and misconduct across different sectors including financial, pharmaceuticals, and…

Blockchain was originally created to validate the transactions of bitcoin and other cryptocurrencies. It can be described as a digital ledger of transactions that is an immutable database and distributed across a network of computer systems. Although touted primarily as a value transfer technology, at its core, blockchain is also a records and data management technology.1 Blockchain technology provides a system for recording information in a manner that makes it difficult to change, hack, or…

Due diligence and ethical sourcing in supply chain management has been the subject of increasing regulatory attention. This reflects the growing impetus for companies to ensure that their supply chains are socially responsible. Similar to “Know Your Client” or “KYC” standards in the financial services sector, which protect both clients and financial intermediaries, the concept of “Know Your Supply Chain” reflects the requirements to protect workers, the environment, and the integrity of company purchasing arrangements.…