In the final episode of The Third Wheel for 2024, Tim Stutt and Mel Debenham reflect on the year’s ESG developments and look ahead to 2025. They discuss the recent governmental response to the statutory review of the Modern Slavery Act 2018 (Cth); the incoming climate reporting regime; and the future of nature-related disclosures. With elections at both the federal and state levels set for 2025, the episode closes with their thoughts on a possible pendulum swing towards greater scrutiny of proposed ESG regulations moving forward.