“Stakeholders are calling for more detailed and uniform data related to ESG. With the recent Sustainable Finance Disclosure Regulation (SFDR) directive in Europe, the ESG disclosure rule proposed by the SEC in the U.S. and the Singapore Exchanges recommended 27 core ESG metrics, the ESG reporting environment is becoming more complex for organizations. In particular, we are seeing companies grapple with how to accurately meet these required disclosures around the ‘E’ in ESG to report GHG emissions with carbon level accounting data.” Mandi McReynolds, Head of Global ESG at Workiva WORKIVA  ESG REPORT FINDING 8