In het rapport wordt uitgelegd hoe accountants tegemoet kunnen komen aan deze toenemende vraag en hoe het beste verslag gedaan kan worden van de ESG-prestaties van een onderneming.

In een persbericht meldt IFAC onder meer: ‘The report highlights an evolving trend toward greater interest in ESG factors, and integration of these factors and ESG performance information into investment processes and decisions. It also reviews investor approaches to acquire information on ESG factors, including positive and negative screening, engagement, and ESG integration. To alert professional accountants to essential ESG metrics and indicators sought by investors, the report provides a sector-neutral list of core performance indicators most frequently used by investors to evaluate ESG performance, and a review of how investors might consider the financial implications and monetization of these factors.’

• Investor Demand for Environmental, Social, and Governance Disclosures: Implications for Professional Accountants in Business