
Marie Claire Tabone
Raising the bar for ESG data
Demand for environmental, social and governance (ESG) or non-financial information continues to grow, but how it is used depends on its quality and reliability. While approaches and levels of integration vary, investors are increasingly considering this data for stewardship, screening and portfolio construction, and in some cases, even fundamental analysis. However, the maturity of ESG data still has some way to reach the robustness and credibility of financial data. For this to be achieved, companies need to take similar steps and methods to those used for financial information to bring them on par.
First published The Reporting Times, No. 22/2023