The last couple of years have seen a dramatic increase in ESG investing. With an estimated $50 trillion of global investment funds now going through an ESG due diligence screen, sustainability reporting has never been more topical.

In parallel, standard setters and regulators are raising the ESG bar ever higher for corporate reporters – as highlighted by the recently revised GRI Standards and increasing regulation, for instance in the EU.

With over 90% of the world’s largest companies now making disclosures on their sustainability and ESG performance, reporting is now part and parcel of what it means to be a well governed company in the 21st century.