In the U.S., litigators, antitrust watchdogs, and legislators are challenging environmental, social, and governance (ESG) initiatives to the horror of some and delight of others. Simultaneously, forced labor product bans and global legislation, like the European Union's Corporate Sustainability Reporting Directive, Corporate Sustainability Due Diligence Directive, Regulation on Deforestation-free Products, and Forced Labor Regulation are contributing to a wave of due diligence and transparency legal obligations. This panel discusses ESG developments and challenges.