•    Importance of high-quality ESG data – companies being measured by financial stakeholders; better decision-making; supporting the narrative for disclosure
•    Metrics and Materiality – There are several reporting frameworks that companies report to, each with their own set of metrics; materiality helps take a deep look inward to help determine what ESG issues matter most
•    ESG Data Collection – Tremendous effort goes into data collection and reconciliation from various sources; supply chain and other Scope 3 is even tougher
•    Validation and Assurance – Data collection processes sometimes don’t have an audit trail, so third-party assurance may be required to avoid scrutiny