“ESG accounting is a mess. Competing initiatives mean there’s no uniform set of standards for measuring a company’s progress on sustainability. The good news is that a new initiative, the International Sustainability Standards Board, promises to do for sustainability reporting what the International Accounting Standards Board (IASB) does for financial reporting — develop standards for companies to report their performance to investors.”

[COMMENTARY]This is a highly insightful article by people who know what they’re talking about.
We Need Universal ESG Accounting Standards, by Robert G. Eccles and Bhakti Mirchandani, February 15, 2022, Harvard Business Review, USA.