KEY TAKEAWAYS

• Investor attention on sustainability issues has increased in recent years and shows no sign of abating.
• While the demand for ESG information is increasing, variation in the quality of data is a major headwind.
• Of over 7,000 ISS ESG-rated corporate entities, data indicates that the quality of most Sustainability Reporting is suboptimal, leaving stakeholders with opaque views of company performance.
• Sustainability Reporting will continue to improve, and should evolve to be standard business practice.