Learning objectives

• There are two aspects that the authors would like to highlight, before focusing on the learning objectives of the Case. First, the Case does not have a protagonist as is the norm in most case studies. Second, the case is about the ESG as a concept.
• Investment requires companies’ data. And better data is needed for improved transparency and ESG integration in the company ethos. For investors financial models typically depend on the past to manage the future. However, there could be many challenges that are being faced today which are unprecedented.
• ESG data may be erratic and unreliable given that the reporting frameworks make it difficult to collect and compare data. The objective is to understand how the quality and quantity of ESG data, continues to improve as regulators around the world are facing demands to address the lack of standardized data and definitions in the realm of ESG.