Businesses see a competitive advantage to disclosing their progress on environmental, social, and governance issues, but admit that actually creating the reports isn’t easily done.
The survey was developed with Alex Edmans, a finance professor at London Business School. More than 900 global professionals with knowledge of ESG reporting at their respective organizations—including executive leadership, finance and accounting, internal audit, risk management, and legal teams—were polled.
“What we’ve seen is that the people doing the work understand the complexity they’re dealing with—the volume of standards, the different regulations, and some of the ambiguity that goes with that—while executives can be a little bit more removed,” Volpe said.
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