Corporate social responsibility (CSR); environmental, social & governance (ESG); and sustainability are terms that are increasingly entering the mainstream business lexicon. In addition, the demand for corporate transparency on a range of issues beyond the traditional annual report is rapidly increasing and expanding. Demand for such non-financial information will only continue as increasingly influential global organizations integrate these concepts. Not only are some of the world’s largest public pension funds requesting sustainability information, their mainstream asset managers are quickly developing new services to specifically screen for this new investment paradigm. In addition, sustainability reporting is increasingly being written into national laws, integrated into stock exchange listing guidelines, and being integrated into the procurement policies of large institutions. Whether a B to B, or B to C company, effectively preparing for this new type of transparency is not only becoming a necessity, but when done strategically can become a competitive advantage.
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