What is the timeline for the consolidation process mentioned in the text?
The ISSB: A New Dawn for ESG Standardization?

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1.
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2.
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How does the text address the issue of cost in ESG reporting?
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3.
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What is the importance of investor input in the development of ESG standards as mentioned in the text?
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4.
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What concerns are raised about the potential for ESG to become politicized?
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