Introduction
Despite the importance of ESG, the lack of standardization in ESG data has become a hindrance to investment decisions. Investors have reported that the proliferation of inconsistent research methodologies and superficial comparisons makes ESG visibility translucent. In addition, the divergence in reporting makes differentiation for sustainability leaders challenging. This has led to a subtle disconnect between how ESG adherence is perceived and how businesses across sectors strive to attain their ESG goals. To overcome these challenges, companies need a better operational and reporting framework.