So far in this special series we’ve outlined the history of the ESG movement, its complexities and challenges, and current themes in climate and social change, and governance.
It’s clear that compelling dynamics are behind ESG in all its aspects. It’s also evident that defining, let alone organizing or regulating, such a multi-dimensional entity goes beyond borders and jurisdictions. Yet the attempt to do so was there from the start.
The impetus for environmental disclosure has perhaps the longest history. The result has been the development of many “standard-setters:” the Carbon Disclosure Project, the Global Reporting Initiative, the International Integrated Reporting Council...
