Vapor is released into the sky at a refinery in Wilmington, California March 24, 2012. REUTERS/Bret Hartman/File Photo
To help rank companies' efforts, a number of data providers, including Refinitiv, assess corporate disclosures and other data sources. Investors can use them as a starting point for their own analysis before deciding whether to invest. Fionna Ross, senior ESG analyst at Aberdeen Standard Investments, said: "Since the beginning of this year alone, we have been contacted by several U.S.-based companies asking for our input as they navigate through publishing their first sustainability reports."International accounting body the IFRS Foundation, for example, isplans for rules to govern company disclosures of risks from climate change.
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