99% of Companies File ESG Reports. So Why Isn’t Anything Changing?
ADAPTED FROM RESEARCH BY MATT WATSON, UNIVERSITY OF SHEFFIELD TL;DR: The Compliance Trap and Why Universal ESG Reporting Fails The Confidence Trap: When Reporting Becomes the Product ESG reporting is nearly universal, ESG regulation has exploded, and ESG investment has become mainstream orthodoxy. Yet the gap between disclosure and demonstrable impact grows wider by the year.