Tag Archives: global

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 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