If you are an investor, business leader, board member, or someone keen to bring about positive social or environmental change, and you see the role of capital and investment as an essential driver of this change, you are likely well aware of the need to make simple statements that people can understand and get behind.​ When it comes to company performance, these statements can be about the past or the future, and they can be based on a whole variety of measurement variables or simply made up, which is a problem. From an ESG (Environment, Social, and Governance) perspective headline…