In the face of increased pressure from investors for information and the complexity of disclosing the relevant data, the public and private sectors agree on the need to simplify environmental, social and governance (ESG) reporting. The consolidation of the existing efforts in a coherent framework is essential in ensuring fairness and transparency of the assessments. So far, the efforts remain segmented across the globe.

This policy brief focuses on the ingredients necessary to help design a framework to ensure that ESG investing is held accountable to its promises, from clarifying what ESG investing means to defining standards and benchmarks.