We are pleased to serve as guest editors of this special issue of the journal Organization & Environment on the State of ESG (environmental, social, and governance) Standards. Calls for standardization of corporate sustainability data continue to mount as a growing segment of the mainstream investor community seeks greater clarity and comparability regarding relative company performance on ESG issues. While ESG reporting standards have driven greater transparency over the years, there remains a great deal of work to undertake in order to better understand and formulate the standards for ESG data that will underlie decision-useful information in future disclosures.

中文翻译：

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ESG 标准：迫在眉睫的挑战和前进的道路

我们很高兴担任本期《组织与环境》杂志关于 ESG（环境、社会和治理）标准状况的特刊的客座编辑。随着越来越多的主流投资者群体寻求有关公司在 ESG 问题上的相对表现的更清晰和可比性，对企业可持续发展数据标准化的呼声不断增加。虽然 ESG 报告标准多年来推动了更高的透明度，但为了更好地理解和制定 ESG 数据标准，这些标准将成为未来披露决策有用信息的基础，仍有大量工作要做。