The concept of environmental, social and governance (ESG) reporting and investing refers to a set of guiding principles that outline how a business should operate concerning the wellbeing of society and the planet. Investors, business boards and government officials have raised their expectations for climate commitment progress in 2022 as a result of the extraordinary market and policy momentum behind ESG in 2021.
In addition to climate change, environmental concerns, social issues such as diversity, equity and inclusion, as well as worker welfare, are likely to continue to command the public’s attention. This is especially important given the increasing frequency with which these issues are discussed in the context of ESG in general...
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