by Daniel Hood, Accounting Today
Like any area that's of interest to accounting, ESG is rife with acronyms and jargon, covering everything from a multitude of reporting frameworks and standard-setters, to new business entities and major ratings players. A sampling of some of the more important is below.
A company whose social and environmental performance has been certified against standards set by B Lab
The Corporate Sustainability Reporting Directive, the European Union's ESG standards
A leading provider of sustainability ratings to businesses