ABSTRACT
Environmental sustainability looms as one of the greatest challenges ever faced by business. Financial impacts on companies are growing as customers, regulators, investors, and other stakeholders continue to press for improvements in corporate environmental performance and movement toward sustainability.1
This drives increasing demand from the financial community for high-quality analysis of corporate environmental performance. The sophistication of analysis has increased greatly over the past five years; however, limited data availability poses ongoing challenges for capital markets, business, and other interested parties, such as nongovernmental organizations (NGOs).
