ESG: Environmental, Social, and Governance Issues

About the PanelistsThe last panel of the morning was focused on environmental, social, and governance (ESG) issues as they affect accounting, auditing, and financial reporting. Jenny Lynch, audit and assurance partner in Sustainability and ESG Services, Deloitte, moderated the panel alongside Baruch Professor Norman Strauss. The panel comprised Todd Castagno, executive director, research, at Morgan Stanley, John Hodges, partner, EY, and Daniel Lim, ESG controller, Alphabet. The following is an edited and condensed report of the panel's discussion. The comments made by the panelists represent their own thoughts and views, and are not necessarily representative of their employers, clients, or affiliated institutions.