CorporateSecretary.com reports that:

The Council of Institutional Investors (CII) has called for action to be taken to improve issuers’ reporting around human capital management and ESG matters, at a time when non-governmental changes appear to have more momentum than regulatory reforms....In a recent letter to the US Senate banking committee, which held a hearing earlier this month on ESG issues, CII general counsel Jeffrey Mahoney writes that ‘institutional and retail investors have a pronounced interest in clear and comparable information 

There is a lot of meat to this article including discussion of possible roles for the SEC in defining these measures.  Read more now