In a landscape marked by an unprecedented level of scrutiny on ESG governance, companiesare under a microscope. It's no longer just about the reliability and accuracy of metrics; the lenshas shifted to encompass the governance processes that underpin ESG-related decisions.
A game-changer is the need for third-party assurance on disclosures related to metrics, targets,policies, and governance oversight processes. This shift brings a new and somewhatuncomfortable reality for organizations, requiring a strategic recalibration of their approach toESG.