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?
Summary The disclosure of corporate sustainability through integrated reporting and the inclusion of environmental, social, and governance (ESG) criteria as part of sustainable finance are topical concerns in mainstream academic studies, economic practice, and international policy. This study examined European companies’ ESG performance and reporting, and the impact of reporting on financial performance. Methodology The … Continue reading Integrated Reporting of ESG Data in Europe