… and Exchange Commission (SEC) referenced the Yale Initiative on Sustainable Finance (YISF) 2020 White Paper Toward Enhanced Sustainability Disclosure: Identifying Obstacles to … Works Foundation. 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, … Considering the need for more clarity and guidance around ESG disclosure and formats, the YISF White Paper calls for the creation of a standardized ESG reporting framework with …