Beyond Regulation: Custom ESG Taxonomies for Strategic Value Creation
As global sustainable investing assets are projected to surpass USD 50 trillion by 2025, Environmental, Social, and Governance (ESG) considerations are becoming increasingly vital to financial and corporate strategy. While standardized ESG reporting frameworks such as the Global Reporting Initiative (GRI) and the Sustainability Accounting Standards Board (SASB) provide a baseline for disclosure, they often fail to reflect the specific priorities and nuances of individual businesses.