This issue of Amplify provides insights into how to interpret ESG information in the current environment, what information is needed to make better decisions, and why we need increased disclosure and greater transparency. The articles offer guidance on how to act now and how to prepare for a more regulated future. 

A compelling body of evidence points to the benefits of regulation to shape ESG disclosures in ways that are useful to investors and ESG behaviors in ways that are useful to society. 

Ethan Rouen

Guest Editor