We critically examine the call for ‘harmonisation’ of sustainability reporting frameworks and standards that occurred alongside an increase in environmental, social and governance (ESG) investing during the COVID-19 pandemic. We identify three myths that have been promulgated in calls for ‘harmonisation’ that seek to: simplify sustainability reporting and ESG analysis and shift the control for standard-setting to an investor-oriented private sector body. We argue that the myths are based on deception, misunderstandings, and disregard for both academic research and the views of sustainability practitioners. They demonstrate a lack of regard for different users of corporate sustainability information, a lack of analysis of the alternatives, an overestimation of the International Financial Reporting Standards (IFRS) Foundation’s expertise and mischaracterisation of sustainable/ESG financing.

我们批判性地审视了在 COVID-19 大流行期间随着环境、社会和治理 (ESG) 投资增加而出现的对可持续性报告框架和标准的“协调”呼吁。我们确定了在“协调”呼吁中公布的三个神话，旨在：简化可持续发展报告和 ESG 分析，并将标准制定的控制权转移到以投资者为导向的私营部门机构。我们认为，这些神话是基于欺骗、误解和无视学术研究和可持续发展从业者的观点。他们表现出缺乏对企业可持续发展信息的不同用户的关注，缺乏对替代方案的分析，