"Despite growing focus on the value of Environmental, Social and Governance (ESG) data in our marketplace, we are only at the beginning of the beginning of how this traditionally “non-financial” data will matter. At the end of this process, it will cease to exist as something separate from financial reporting, and we will look back on the journey and wonder at the flat-earth nature of where we were. Here is how I see the timeline."

[COMMENTARY]Mr. Nixon provides an excellent perspective on the future development, role, and importance of ESG.
The story of ESG, by Timothy Nixon, March 5, 2018, The Economist, UK.