When the Securities and Exchange Commission (SEC) released its final rule on climate reporting for publicly traded companies, law firms like Ropes & Gray quickly analyzed the 885-page document and provided commentary to clients. Many law firms have established dedicated ESG practice groups to assist clients with the increasing number of ESG rules and initiatives. However, law firms are now facing a political backlash against ESG, resulting in a surge of anti-ESG bills and inquiries. State legislators and attorneys general have introduced numerous laws to limit the consideration of ESG factors in investment decisions and to restrict the use of social credit or ESG scores. Law firms are now handling a wave of anti-ESG-related inquiries and legal actions. Despite the backlash, law firms continue to navigate the complex landscape of ESG regulations and provide guidance to clients. The demand for ESG-related advice remains high, particularly in areas such as energy transition and cybersecurity. While the term “ESG” has become politically charged, the need to address ESG issues remains relevant. Law firms anticipate continued demand for their ESG expertise as regulatory changes and client investments in ESG initiatives continue to grow.