Trends Report

ESG Reporting Is A Feature, Not A Product

Start With Environmental Sustainability Reporting And Augment It With Social And Governance Metrics

September 1st, 2023
With contributors:
Paul McKay , Amy DeMartine , Laura Koetzle , Merve Kandemir , Hannah Jachim , Rachel Birrell


Investor and regulatory pressure is fueling an environmental, social, and governance (ESG) reporting boom as organizations strive to reveal their impact; the demand for transparency is reflected in recent regulatory framework changes like the EU’s CSRD and potential SEC rules. Investors and ESG ratings firms shape executive compensation and foster shareholder activism. This report identifies the main challenges to ESG reporting, the limitations of ESG reporting tools, and best practices to set up a reporting program.

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