Below is an excerpt from ISS ESG’s recently released paper “Sustainability Reporting: A Gap Between Words and Action”. The full paper is available for download from the Institutional Shareholder Services (ISS) online library.
- Investor attention on sustainability issues has increased in recent years and shows no sign of abating.
- While the demand for ESG information is increasing, variation in the quality of data is a major headwind.
- Of over 7,000 ISS ESG-rated corporate entities, data indicates that the quality of most Sustainability Reporting is suboptimal, leaving stakeholders with opaque views of company performance.
- Sustainability Reporting will continue to improve, and should evolve to be standard business practice.
Explore ISS ESG solutions mentioned in this report:
- Identify ESG risks and seize investment opportunities with the ISS ESG Corporate Rating.
- Use ISS ESG Governance Data to drive investment, engagement, and voting decisions.
By Maureen (Mo) McCarthy, ESG Analyst, ISS ESG