… Based on a survey of executives from more than 100 public companies, the YISF White Paper deepens the understanding of corporate ESG reporting practices, challenges, and thinking … climate-related risks, the SEC rule realizes a longstanding demand of YISF. It concurs with our findings that the proliferation of reporting framework has made ESG reporting more … climate-related risks, the SEC rule realizes a longstanding demand of YISF. It concurs with our findings that the proliferation of reporting framework has made ESG reporting more …