Environmental, Social, and Governance (ESG) disclosures have been studied by the major accounting firms and large corporations. The SEC is requiring disclosures on the topic. Write a paper to be read by your company Finance Department on the topic. Your paper should be a complete explanation of the topic, its accounting applications and why it is important. 

The paper should include the following.

1. Background information

2. Explanation on why the topic is important.

3. Details about reporting on the topic.

4. References to more information (does not need to be formal

citations)

5. A conclusion.

MUST BE 5 PAGES!