At first, ESG disclosure was optional, but soon ESG reporting will be mandatory due to government regulations for many companies in the U.S. and the European Union. Understanding the emerging regulations and ESG reporting frameworks is important for both achieving compliance and delivering the right information to stakeholders.

Environmental, social, and governance (ESG) remains an emerging set of principles, which is why there is continued growth in the number of rating agencies, reporting mechanisms, and government regulations. The ESG program is widely viewed now as a risk minimization opportunity, but the industry is becoming a confusing array of data collectio....