Pressure on companies for information relating to ESG and sustainability opens the door to a new era in corporate reporting. Investors are demanding more fulsome disclosure on topics such as corporate purpose, culture, stakeholder interests, reputation risk and intangibles that impact companies’ strategy and long-term performance. Companies are expected to provide detailed explanations and metrics on specific topics such as climate change, diversity, compensation and human capital management, including how these topics are linked to business strategy and financial results. At the same time, the marketplace continues to expect a degree of standardization that allows for comparability similar to that achieved through financial reporting and the audit. How all this can be accomplished is very much an open question.