Environmental, Social and Governance $($ESG$)$ criteria are a relatively new focus for investors to evaluate companies$$ long$-$term potential. Investors and other stakeholders, including regulators, are expecting companies to be transparent and consistent in reporting the progress toward ESG criteria. You work for a manufacturing firm. As a member of the financial reporting team, you are asked to help your firm establish the first data measuring ESG category performance. Select three ESG criteria and prepare a report for your executive committee on specific measures to track, including why you choose the criteria. Your audience is skeptical, and believe the focus on shareholder wealth is all that matters. Include an analysis of how these measures relate to improved shareholder wealth.