Introduction DEBATES, METRICS, AND THE COMPETITIVE ADVANTAGE OF ESG

by Mary Johnstone-Louis

ESG is dead. Long live ESG.

What should business leaders make of ESG, a term that has received so much notice of late? Depending on who you ask, ESG is a business essential, a passé term, a danger, or a distraction.

Recently, the subject of ESG has garnered significant attention from regulators, corporate leaders, investors, and politicians. Regulators in Europe and the United States as well as the global standard-setter for accounting and corporate disclosure have taken on the topic.1 Legislation related to ESG has been adopted in more than 20 U.S. states, with some states in support and others in detraction. Throughout the European Union, boards ...

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