ESG Disclosures and Reporting

The ESG concept has evolved from being a niche concern to a mainstream consideration in business strategy and capital allocation. What began as a way to incorporate ethical concerns into investing has transformed into a data-driven approach to evaluating long-term corporate viability. As ESG has matured, it has shifted from values-based investing to value-based decision-making. Today, it’s not just about what a company stands for, but how it performs in areas that affect both stakeholders and shareholders.