The realisation that sustainability reporting informs understanding of the business operations of an enterprise and provides insights into the company’s performance is dawning upon many finance leaders. The recognition that it provides an enhanced understanding of a company’s ability to create long-term value and that there is an interplay between environmental, social, and governance (ESG) issues and financial materiality must cause CFOs to take leadership in ESG and sustainability matters.
Within this past year there have been significant shifts in