Over the past two years, ESG (Environmental, social and governance) has become one of the most widely used acronyms throughout the world in various circumstances — from climate change to justice reform to corporate responsibility. ESG continues to gain momentum in the investment world as well. Demand for non-financial disclosures and reporting from public companies has grown significantly, not only among sustainability funds, which are thriving, but also regulators that are increasingly moving toward codifying ESG performance.
Link original: https://www.pwc.com/gx/en/issues/esg/publications/you-cant-spell-ipo-without-esg.html
Por
Nadja Picard
Global Reporting Leader, PwC Germany
Stuart Newman
Global IPO Centre Leader, PwC United Kingdom