Reliable, consistent and comparable data is the lifeblood of investment analysis. For ESG investors, sourcing quality information is an enormous challenge particularly as companies are not required to report on ESG performance. As data is increasingly identified as a major stumbling block in truly mainstreaming ESG investing, has the time come for policy makers to move from encouraging to mandating corporate sustainability reporting, and standardising language and frameworks to ensure comparability? What are the next steps to build on the work of the Task Force on Climate Related Financial Disclosures (TFCD), the Global Reporting Initiative (GRI) and the Sustainability Accounting Standards Board (SASB), and the EU’s sustainable finance taxonomy? To what extent can a robust reporting processes be created by integrating financial and non-financial factors that can impact long-term corporate value and competitive advantage? Who are the leaders and laggards in reporting, not just environmental issues, but also stewardship and engagement issues?
Introductory remarks: Vanessa Harvard-Williams, Partner, Environmental and Climate Change, Linklaters
Carine Smith Ihenacho, Chief Corporate Governance Officer, Norges Bank Investment Management
Caroline Laurie, Head of Sustainability, Kingfisher
Ann Søndermølle Rendbæk, Investor Relations Manager, Novo Nordisk