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FRC Lab: Improving ESG Data Production

The Financial Reporting Council (‘FRC’) has published new guidance based on its ESG statement of intent, considering the systems to produce, distribute and consume ESG data which are significantly less mature than those for financial information. 

In this context, the FRC Lab (Lab) launched a project about the production, distribution and consumption of ESG data, with the first phase focusing on the production of ESG data.

The report focuses on how companies can better produce and use ESG data for effective decision-making. The report sets out the three key elements of ESG data production: motivation, method and meaning. It’s clear the current data landscape is a complex one with challenges for Boards and executives on how to identify and use the most relevant information.

This report outlines some suggested positive actions to address these challenges as well as how Boards can optimise how ESG data is collected and used.

To read the full report click on the link – this also gives access to a Podcast on the topic which further explores the findings.



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