… shortcomings that plague the existing patchwork of sustainability metrics, and suggesting a pathway toward a more robust framework for gauging corporate sustainability performance, … of reporting framework has made ESG reporting more difficult, not simpler. This new proposed rule by the SEC would bring more consistency, as well as transparency, to the … of reporting framework has made ESG reporting more difficult, not simpler. This new proposed rule by the SEC would bring more consistency, as well as transparency, to the …