HBR publishes Tensie Whelan's "ESG Reports Aren't A Replacement for Real Sustainability"

HBR article

Reporting metrics are the last step, not the first.

NYU Stern CSB Director Tensie Whelan penned a piece published in Harvard Business Review addressing the gap between ESG reporting and results. The article outlines five specific steps for companies to embed sustainability core to business strategy in order to realize a competitive advantage and make a meaninful impact.
  1. Identify material ESG issues and associated stakeholder perspectives
  2. Undertake strategic analyses through an ESG lens
  3. Get granular with how to tackle business risks and opportunities in your business planning
  4. Build a governance structure focused on ESG
  5. Understand and track the return on sustainability investment (ROSI)

Read the full article on Harvard Business Review.