“But despite a heavy stream of opinion pieces, the business case for incorporating non-financial metrics into an evaluation of a company’s risk and opportunity profile (the very crux of ESG efforts) remains clear.”

[COMMENTARY] This is a terrific analysis of the state of ESG in the US and published in the prestigious Harvard Law School Forum on Corporate Governance blog.
ESG in Mid-2023: Making Sense of the Moment, by Leah Malone, Emily Holland, and Simpson Thacher, August 31, 2023, Harvard Law School Forum on Corporate Governance, USA.