ESG Disclosure: Advancing Corporate Sustainability Transparency with the Open for Good Data Platform

This article explores three key topics: mechanisms and challenges of corporate sustainability disclosure, the current state of disclosure among major US firms, and academia’s role in fostering transparency. Using the Open For Good™ initiative, it highlights how firms measure, compare, and improve sustainability performance. Despite efforts, disclosure remains inconsistent, limiting its effectiveness. The initiative provides an interactive platform for assessing corporate transparency, aiming to enhance sustainability accountability.<p></p>