World Transformed

ESG Investing 2.0:
Moving Toward Common Disclosure Standards

By: Ron O’Hanley

February 2020

There is a growing recognition among investors, policymakers and companies that ESG issues are material to corporate financial performance and will grow only more material and urgent, especially with regard to climate-change risk.

Over the last few years, we have noticed the question around ESG has moved away from the “Why?” to the “How?” But companies and investors are struggling to agree on the ESG metrics that matter most to investors and how companies can best capture and disclose that information.  We see a few recent developments in the industry that give us hope that we might be starting to coalesce around a common set of standards.