corporate disclosure practices are increasingly supported or required by legislation or stock exchange regulations that make esg disclosure mandatory experience shows that for companies above a certain size and complexity esg disclosure can be an important tool for identifying business risks and opportunities baron indices such as the low carbon europe or the ftse good index series permit dedicated tracker funds to offer investment opportunities for investors interested in financial products with an emissions metric the majority of g countries now have some kind of corporate reporting scheme in place that requires disclosure of climate changerelated information box