Despite their supposedly good intentions, environmental, social, and governance (ESG) considerations remain one of the most controversial trends in the financial world. The term ESG has become increasingly entwined in politics over the past several years and is now considered taboo by some of its largest proponents. As a result, engaging in ESG reporting can be quite a challenging endeavor for even the most practiced companies.
Data collection as well as data quality management represents the first challenge to ESG reporting. Quality reporting calls for the collection of…
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