Corporate environmental, social and governance (ESG) disclosure is mostly voluntary — and rarely enforced in the cases even where it is mandatory — in the US.
As investors and regulators demand greater ESG disclosures, a growing number of sustainability reporting frameworks, rankings, metrics, and indices have followed suit, according to a new PwC report. “We see a benefit to greater global harmonization as a means of enhancing the consistency and comparability of sustainability reporting,” the report says.
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