"This report includes key statistics from 286 ESG decision makers at public and private companies surveyed in August 2023, including:

• 84% are voluntarily reporting on Scope 1 emissions
• What are the most challenging issues when transitioning to mandatory reporting?
• 3 in 5 executives are very prepared to report on metrics in the SEC ESG proposal. Are you?"

Link: https://www.irmagazine.com/research-reports/esg-pulse-report-sharpened-focus