The global ESG landscape is developing, changing, and frequently still up for debate. This manifests in a variety of concurrent ESG regulations, principles, initiatives and reporting standards. However, a harmonization of at least some of these standards is essential for a unified approach to combat climate change and to establish common environmental, social and governance priorities among companies, investors, and other stakeholders.
In a recent whitepaper, I examine the need for international sustainability standards and the importance of the 26th UN Climate Change Conference of the Parties (COP26) in making this happen.