"The world’s new standard for measuring and reporting ESG (environmental, social, and governance) is the Stakeholder Capitalism Metrics. That document was published in September 2020 under the auspices of the World Economic Forum “in collaboration with Deloitte, EY, KPMG and PwC.” And to paraphrase an old advertising slogan, when the Big Four talk, public companies listen."

Link: https://fcpablog.com/2022/09/15/how-the-big-four-shape-esg-disclosures/