Not all intangible (incl. ESG) value drivers can be measured and reported in $, or even in physical units. So how is value creation, depletion or transformation measured and reported? How do we ensure all material intangibles are reported (middle box) in a useful way for investor analysis and decisions? Required: Think of one intangible ESG value driver that is self-generated by an entity (i.e. not on its balance sheet) and think about how this could be valued, measured and reported