Strategic Focus: Integrating ESG into Financial Disclosures

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Executive Summary

The ESG reporting landscape is rapidly evolving. Mandatory integrated reporting is on the rise, with significant impacts on how ESG disclosures are organized and implemented within a firm. Data collection processes will need to become more rigorous and ESG reporting will require more oversight and governance. This report provides an overview of impending ESG disclosure requirements and identifies the technology, process and controls changes that firms will need to operationalize to support the integration of ESG into financial disclosures. 
Integration Of ESG Into Financial Disclosures Heralds A New Era For ESG Reporting 
Proposed ESG Disclosure Rules Reflect Increasing ESG Expectations From Investors
ESG Disclosures Are Directly Impacting Corporates’ Access To Critical Resources Today 
Firms Will Align Disclosure Strategies With Their ESG Ambition
Technology Can Help Elevate Reporting Capabilities and Support Assurance
Figure 1. Comparative analysis of CSRD, ISSB and SEC proposals

About the Authors

Lily Turnbull

Lily Turnbull

Senior Analyst

Lily is a Senior Analyst at Verdantix, where she delivers in-depth research to help executives navigate ESG, sustainability and product innovation, and make confident decision...

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Kim Knickle

Kim Knickle

Research Director

Kim Knickle is a Research Director at Verdantix, bringing more than two decades of analyst experience to the evolving world of sustainability. Her current research spans ESG a...

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