Topic

ESG is a work in progress. In order to improve, sustainability reporting and the surrounding ESG ecosystem will need to transform.

October 8, 2021

Sustainability Reporting: A Gap Between Words and Action

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.

KEY TAKEAWAYS

  • 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:


By Maureen (Mo) McCarthy, ESG Analyst, ISS ESG

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