Governments shoulder the responsibility of pursuing a variety of sustainability objectives, the consequences of which may not be discernable in traditional reporting frameworks. Environmental, Social, and Governance (ESG) reporting would be a valuable addition to the existing financial, service, and infrastructure aspects of government reporting. While reportable data may be difficult to measure, smart city development strategies dovetail with technologies that facilitate sustainability reporting. Smart city strategies utilize technologies to support and inform municipal governance. This paper proposes a framework of government ESG reporting based on smart city initiatives, details potential steps in the process of government ESG reporting, discusses how smart cities could facilitate ESG reporting, and illustrates potential avenues of analysis using New York City vehicular mobility data as an example. This research sheds light on an under-examined topic, offers a perspective on adding ESG to government reporting, explores how sustainability data can inform government ESG reporting, and demonstrates the utility of smart city data for reporting, assurance, and monitoring.

中文翻译：

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智慧城市中的政府 ESG 报告


政府有责任追求各种可持续发展目标，其后果在传统的报告框架中可能无法辨别。环境、社会和治理 (ESG) 报告将是对政府报告现有财务、服务和基础设施方面的宝贵补充。虽然可报告数据可能难以衡量，但智慧城市发展战略与促进可持续发展报告的技术相吻合。智慧城市战略利用技术来支持和指导城市治理。本文提出了基于智慧城市举措的政府 ESG 报告框架，详细介绍了政府 ESG 报告过程中的潜在步骤，讨论了智慧城市如何促进 ESG 报告，并说明了使用纽约市车辆出行数据作为分析的潜在途径。例子。这项研究揭示了一个未经充分研究的主题，提供了将 ESG 添加到政府报告中的视角，探讨了可持续发展数据如何为政府 ESG 报告提供信息，并展示了智慧城市数据在报告、保证和监控方面的效用。