Responding to the widespread concern that
investors typically do not sufficiently incorporate
environmental, social, and governance (ESG) criteria
into their investment decisions, this publication
considers trends in investor demand for, and
use of, ESG information. It alerts professional
accountants in business to the core ESG metrics and
indicators sought by investors and provides practical
recommendations on the actions professional
accountants need to take to streamline and improve
the relevance and quality of their organization’s
internal and external business reporting.