ABSTRACT
As we move through the second decade of the twenty-first century governments, investors, and corporations themselves increasingly recognize the valuable role that ESG data can play in corporate management, the assessing of long-term investment risks and rewards, and the alignment of corporate policies and practices with those of society. As these recognitions have grown, calls for the mandating of disclosure of corporate ESG data have increased correspondingly. Globally mandated disclosure may now not be far off.
