We need to measure the amounts of greenhouse gases that are emitted and removed from the atmosphere, and get them to 'net zero.'

NYU accounting professor Baruch Lev on three ways standard-setters can significantly improve their agendas.

The overemphasis on measuring and reporting sustainability has delayed, and displaced, the urgent action needed to tackle societal challenges.

The group formed by SASB and the IIRC is developing ESG standards as financial regulators press for improved reporting.

KPMG has been increasing its efforts to provide environmental, social and governance services to clients through a new initiative called KPMG Impact.

The commission wants corporations to reveal more about climate risks, a push Wall Street and the biggest tech companies say will lead to a barrage of lawsuits.

Sustainability reporting standards, as well as assurance services to verify that reporting, vary widely across jurisdictions and individual practitioners and require better standardization.

The legislation would require standardized metrics and disclosures of environmental, social and governance measures by companies.

Companies can streamline their environmental, social and governance reporting using technology, according to a recent report.

The lack of universal, comparable disclosure makes internal rankings less than reliable.