The fourth episode of the "Engaging ESG" series will specifically focus on how ESG impacts the retail industry. In this episode you can look forward to; Understanding some of the building blocks of ESG for the Retail & Consumer industry, considering how changes in consumer trends can influence an impairment assessment (IAS 36) as well as exploring the interaction between ESG elements and the impact it can have on accounting for Property, Plant & Equipment (IAS 16).