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"In 2020, the World Economic Forum (WEF), the International Business Council (IBC) and the Big Four (Deloitte, PwC, KPMG and Ernst & Young), came together to create a core set of global common metrics and disclosures on non-financial factors for investors and stakeholders."
Link: https://www.einnews.com/pr_news/591143816/invest-today-for-a-greener-tomorrow