STRENGTH IN NUMBERS: ESG 2.0 and non-financial reporting in the built world
ESG has become a familiar acronym worldwide, particularly since 2019.
Although based on good intentions, the measurability and comparability of ESG performance faced challenges. Accusations of "sustainability washing* have since emerged. ESG 2.0 promises to address these challenges with accompanying data and regulations. With ESG 2.0 placing more information in the hands of consumers and industry professionals, how will an asset's quantified sustainability credentials affect its value?