Disclosure as Driver

The cascade of reporting ‘upgrades’ in the ESG space is disclosure driven. Disclosure as a driver reflects the climate zeitgeist, we reside in. The reporting pull will enable creation of sustainability data architecture within organizations and organizations will report in turn to various regulators and proxy regulators. The data architecture will create the impulse to comply and win in the unique environment where aspects of the triple bottom line are no longer. It is the way businesses are done. Impact is Business as Usual.

Impact will shape capital flows as well as recipients of that capital. A circular economy of impact is emerging. The M&E of the impact capital is the frontier of reporting that will entail creativity as materiality is context based.

The paradoxes of context and standardization will be features rather than bugs of the ESG data architecture.

#sustainability #environment #data #impact #esg