Mandi McReynolds, Global Head of ESG, Workiva 

Environmental, social and governance (ESG) factors in making investment decisions are key to supporting the transition to a greener and more sustainable future. What was once financially immaterial to business and finance is becoming material today and into the future – this process, in a term introduced a couple of years ago at the World Economic Forum, is dynamic materiality. What does this mean for businesses, their shareholders, and stakeholders? Robin Amlôt of IBS Intelligence speaks to Mandi McReynolds, Global Head of ESG at Workiva, provider of a SaaS platform for corporate reporting, ESG, audit, and risk.