ESG and Other Emerging Technology Applications

Although the field of ESG reporting and analytics has evolved significantly since the debut of integrated reporting and the multiple capital model in the 2010s, the modern ESG landscape borrows inspiration from many of the same factors and faces many of the same challenges that these previous iterations dealt with. Such difficulties also exist as the United Nation Sustainable Development Goals, originally put forward as aspirational goals, continue to mature and be built into a number of sustainability and ESG-related projects due to the robustness and simplicity of said goals (International Financial Law Review, 2023). The emergence of more comprehensive and integrated technology solutions can partially, but only partially, address these issues (Fig. 14.1).