The premise underlying a corporate focus on sustainability is that corporate leadership is needed to enhance civilization’s ability to address critical environmental, economic and social challenges and enable the general welfare of present and future generations. Moving beyond theory, ESG criteria offer powerful differentiators for screening investments – a reality that cannot be ignored in the boardroom and C-suite.

This issue of The Bulletin discusses sustainability reporting – what it is, how it is being enabled, why it is important, and market developments to watch. Every public organization needs to be mindful of the growing interest in sustainability and reliable, comparable reports.