A few years ago, environment, social, and governance reporting was all the rage, as investors and activists clamored for more robust efforts in corporate social responsibility. Then the recession came along, and issues such as risk management and executive compensation pushed ESG reporting aside.
Now that the dust has cleared, governance activists are once again becoming more vocal about how companies address environmental, social, and governance issues. And the case for responding to them with more comprehensive reporting on ESG and sustainability issues is growing.
