The latest research by Grant Thornton shows that a lack of action towards measuring and reporting performance evaluation criteria is reducing effective adoption.

Though ESG is almost universally considered to be a high priority, many of the businesses surveyed are not delivering on fundamental measurement and reporting, with over one third having not calculated their carbon emissions for the last year (36%). Only half of the businesses surveyed were found to have set a net zero strategy (51%) or reported their carbon emissions externally (52%).