How are you navigating the opportunities and potential liabilities of bringing ESG data into our regular financial reporting?

• How could integrated reporting affect your liability exposure, workload, investor service, and rater/ranker performance?
• How do you determine what to report in your financial reports vs. standalone documents? What does “hybrid” reporting mean?
• How do you deal with the logistics of certifying your report, working with legal, finance, and outside auditors?