Social reporting still lags environmental and governance disclosure

Investors in Australia, New Zealand and Europe, have identified challenges around improving the social impact of investments, noting that the collection and reporting of information in this area – and the availability of skilled staff – continues to lag that related to environmental and governance impact.  “Across the superannuation industry and with ESG professionals broadly, the S criteria in the ESG has been, for the most part, slower to advance,” Fiona Mann, head of listed equ…