Sustainable investing continues to prove a complex and multi-faceted topic. The number of regulatory requirements aimed at corporations and investors is massive and growing, often resulting in reporting fatigue. Impact management and measurement is an area gaining more concrete focus. And while still relatively nascent, social impacts (the “S” in ESG) are beginning to be more clearly articulated and systematically included in company sustainability frameworks.
The Goldman Sachs Value Accelerator (VA) and Sustainability experts work both internally and with numerous portfolio companies to inform decision-making on sustainability strategy, ESG reporting and impact measurement, and other factors as the landscape evolves.
SUSTAINABILITY REPORTING
European regulations continue to drive sustainability, climate, and financial disclosures, but the US has also begun to mandate reporting on sustainability factors at the national and in some cases state level. It is critical for companies to understand the mandatory disclosure requirements in their space and to evaluate streamlined data collection processes to address these mandates in a timely way. This is trickier than it seems, given varied reporting calendars, inconsistent metrics requirements, and differing communication expectations across regulations.
You can now read the full whitepaper at the link below
