Social reporting still lags environmental and governance disclosure
When it comes to ESG, it's the S - or the social impact - that struggles with definition, measurement and, most critically, staffing.
![Social reporting still lags environmental and governance disclosure](https://cdn.i.haymarketmedia.asia/?n=asian-investor%2Fcontent%2FESG%20coffee%20brewing%20brew%20environemnt%20social%20governance%20percolating.jpg&c=1&h=677&q=100&v=20243001&w=1204)
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…
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