It’s a major theme for a burgeoning number of investors: concern for sustainability and social values as drivers of financial decisions.

That means boom time for ESG investing—driven by examination of businesses’ environmental, social, and governance positions.

Companies are disclosing more and more about their environmental footprints, how they treat their employees, how their leadership operates, and more. The information, which is beginning to appear in mainstream financial reports like 10-Ks, can help stakeholders assess a company’s long-term resilience and value.

Talking Tax host Amanda Iacone discussed the ESG disclosure landscape and the growth of ESG auditing with Kristen Sullivan, sustainability and key performance indicators services leader with Deloitte. She also chairs the Sustainability Assurance and Advisory Task Force at the American Institute of CPAs.

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