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Fraser Institute report challenges feasibility of standardized ESG reporting for public companies


May 17, 2023

A hologram of a green digital chart with symbols representing different variables

A recent essay published by the Fraser Institute argues that standardizing environmental, social and governance (ESG) reporting across all public companies would be challenging because ESG metrics are highly subjective, frequently rely on internal information, and lack external reference points such as industry benchmarks. Further, verifying ESG information for internationally diversified companies with large and dispersed supply chains would be extremely costly.

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