Ideas in Action

ESG’s Missing Link: The Need to Better Connect Reporting to Returns

A significant part of what GRESB and other ESG frameworks assess is simply one’s ability to report and organizational willingness to commit resources to the reporting process.
These frameworks measure what policies and activities are in place, and in some cases, broad environmental performance metrics like year over year carbon emissions. These types of reporting scores can provide insight into what you are doing, but they cannot determine if what you are doing is effective…if your strategy is on point. They cannot measure the quality of your thinking. This is where an ESG thesis is critical.