Every ESG number has a journey. The question is whether anyone can trace it from its original source to the decision it ultimately influences. A board sees a number. “Scope 3 emissions increased 8%.” “42% of suppliers meet our sustainability criteria.” “Water consumption fell 12%.” “85% of employees completed sustainability training.” The number looks clean. Precise. Decision-ready. But where did it actually come from? Perhaps it began with a supplier filling out a spreadshee

From impact entrepreneurship and climate finance to a changing global order—the story behind a picture and a message carried from India. It was 2010 when I started working on entrepreneurship in India, focused on impact entrepreneurship. At that time, impact entrepreneurship was emerging as an issue to be addressed as per my eyes. CSR was coming into its prime. The terms sustainability, ESG and Net Zero were unheard of. As years passed, so did the growing research around seve

What happens when sustainability data stops being something companies publish and becomes something machines can request, exchange and use? For decades, the sustainability report has been the dominant container for corporate ESG information. Every year, companies gather environmental, social and governance data, organize it into hundreds of pages, publish a polished document and distribute it to investors, regulators, employees and other stakeholders. The report is useful for