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Architects or plumbers – the big four’s ESG dilemma

Last week I compared the Big Four Accounting firms with the Church and said that their plans to invest heavily in the market for ESG reminded me of the sale of Indulgences in the early church. So what should the Big Four do in response to the growing interest in ESG? It depends how one defines ESG. Some see ESG as one more specialist area requiring skilled professionals. In a world full of rising public expectations and demands for regulatory compliance, companies need help with measuring and assessing and reporting their environmental impact (E); their social impact (S), and their governance (G). Let’s call this Reactive ESG. For others, ESG is much more than a cluster of specialisms: it is shorthand for a vision and agenda for business with a human purpose. Its three initials symbolise a tipping point in the way business sees its role and contribution. Let’s call this Proactive ESG. Read the rest here.

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