FRC: 12 best practices for better ESG data collection


The U.K. Financial Reporting Council (FRC) released guidance on how companies can collect and use environmental, social, and governance (ESG) data to inform better decision-making.

The corporate governance regulator has long had concerns over the way companies and boards fail to identify and use nonfinancial information to understand long-term risks to business, as well as potential opportunities.

The FRC Lab’s “Improving ESG Data Production” report, published in August, provides boards with best practices regarding the collection and analysis of key data. The report sets out what the regulator believes are the three key elements of ESG data production.


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