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July/August 2023 » Finding the Right ESG Framework
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Michael Kraten, PhD, CPA
On March 18, 2022, Wolters Kluwer's Expert Insights published “The 5 biggest hurdles to effective ESG [environmental, social, and governance] reporting.” Unsurprisingly, “multiple ESG frameworks” was the No. 1 hurdle. The authors declared that “While no single, global standard for ESG reporting exists, there sure are a lot of regional or industry-specific standards to choose from … the long and short of it is, to meet investor demand, adequately showcase your organization's sustainability in a comparable way, and meet the criteria for ESG credit scoring, your organization will have to choose one or more frameworks to adhere to.”
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