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Non-financial numbers that add up for ESG reporting
Consistent and comparable data will unlock further progress in ESG reporting. An initiative from the WEF could be a catalyst.
The E, S and G of investment has been moving up the reporting agenda rapidly in recent years as environmental, social and governance factors moved from the periphery to become a key part of decision making by businesses and investors. When they use ESG data to make decisions, they need data that is complete, consistent, reliable and comparable. On all counts, there is still some way to go and calls for better data are growing louder.
In this paper, Sean Bride and Juliette Child explore how an initiative from the World Economic Forum will help create investment grade non-financial data.