Summary As the relevancy of environmental, social, and governance (ESG) factors grows, institutional investors are increasingly utilizing ESG for investment decisions. However, this information is often not easily available or clear enough to be useful. In an effort to address this issue, several countries have initiated mandatory ESG disclosures which compels firms to submit details … Continue reading The Effects of Mandatory ESG Disclosure Around the World
Summary Stakeholders, analysts, and shareholders are increasingly scrutinizing firms’ sustainability disclosures in their assessment of management quality. This paper explored the state of S&P 500 companies’ transparency by analyzing their Bloomberg ESG (Environmental Social Governance) disclosure scores. Additionally, the effects of industry sector, firm size, and governance practices on transparency are examined. Methodology Data were … Continue reading Transparency among S&P 500 companies: an analysis of ESG disclosure scores
Summary Companies’ use of corporate social responsibility (CSR) strategies is increasingly trending, but it is not accompanied by forthcoming disclosure on environmental, social, and governance (ESG) practices. This disconnect can leave investors and other stakeholders with inadequate information that may impact their relationship with the organization. Researchers sought to gain an understanding of how firms … Continue reading How Does Integrated Reporting Affect ESG Disclosure and Firm Performance?