We are entering a new economic era where the whole purpose of capitalism and the raison d’être of business are being debated. A lot of the recent focus has been on ESG and the part companies should play in achieving ESG aims, such as a netzero-carbon economy. In other words, some “stakeholders” believe businesses should not exist simply to generate profits, but expect them to contribute to broader goals. Whilst society looks to business with increasing expectations, it is increasingly evident that companies cannot rely on Government to set the rules, but should play a part in creating the ethical code themselves.