Download or read book Voluntary to Mandatory ESG Reporting written by Peter Yeoh and published by Kluwer Law International B.V.. This book was released on 2024-08-13 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: Focusing on the impacts of environmental, social, and governance (ESG) matters, companies, financial institutions, and regulators are continually seeking sustainability-driven models and standards on ESG themes in the sourcing, design, and provision of products and services. This welcome and thoroughly researched book, by a well-known authority in corporate and financial services law, engages with developments in ESG soft and hard law as business responsibility shades into business accountability. The author offers a sweeping, in-depth consideration of the current and future role of ESG reporting and compliance, encompassing such issues and topics as the following: purpose and forms of regulation for non-financial reporting; mandatory ESG reporting implementation issues; role of the company board; recognition of threats posed by ‘greenwashing’ and similar tactics; clean energy versus sustainable supply chains; limits and weaknesses of ESG reporting; help from AI and other software solutions; and progress in the global quest for a universal ESG reporting standard. Although some companies retain their social and political licences to operate and thwart ESG, robust data and persuasive contentions worldwide show that deliberations on how best to promote global sustainability in the long term have become standard business practice. Accordingly, this book clearly demonstrates how including ESG in business decisions ultimately contributes to stable and predictable markets. Its insights and guidance will be greatly appreciated by all those needing to engage with ESG reporting, whether lawyers, investors, regulators, business stakeholders, or academics.
Download or read book The Association Between Mandated Environmental Liability Recognition and Voluntary ESG Disclosure Quality written by Daniel Bens and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Evaluating the Governance of Sustainability Reporting written by Melissa Menzies and published by . This book was released on 2015 with total page 146 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sustainability reporting (SR) is the practice of communicating environmental, social, and economic information and initiatives of a company (largely non-financial) to their stakeholders. This practice has been inspired by a variety of factors, including the recent threat of climate change, the financial crisis, and evolving governance models. There are many different policies being used around the world to implement SR. Some of these policies are voluntary, allowing the company to choose whether they report and what content to include. Others are more mandatory and government-regulated with specific requirements and various compliance mechanisms. Minimal research has been done on the governance of SR and the extent to which reports are achieving their policy goals. Through the creation of a sustainability scorecard, and a policy analysis of case countries, this study assesses if mandatory or voluntary standards are more effective for sustainability disclosures. Reports governed by mandatory legislation and reports under a voluntary standard are evaluated according to sustainability reporting criteria developed from semi-structured interview and literature themes. The countries studied are illuminated through a mapping analysis of SR policies, where the most mandatory-driven policy countries and the most voluntary-driven policy countries are used for the final assessment of effectiveness. This study provides structure to the complex policy mix, not only on the degree to which a policy is legally binding and mandatory, but also to its relative effectiveness to the developed criteria. The results of this study suggest that although the implementation method of mandatory or voluntary may not significantly impact reporting effectiveness at this time, mandatory countries score higher on most qualities on the sustainability reporting scorecard.
Download or read book Non Financial Disclosure and Integrated Reporting written by Lucrezia Songini and published by Emerald Group Publishing. This book was released on 2020-03-12 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: For researchers and managers interested in performance measurement, this volume includes innovative research that sheds light on topics such as the determinants of disclosure quality, the identification of appropriate metrics, the relationship among the different disclosure mechanisms and between voluntary and mandatory disclosure, and many more.
Download or read book Voluntary Sustainability Reporting and Firm Environmental Ratings as Environmental Governance Mechanisms written by Rebecca Anne Pickens and published by . This book was released on 2020 with total page 113 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this dissertation, I study the production and evaluation of information regarding the sustainability performance of firms. Specifically, I study voluntary sustainability reporting and environmental ratings of firms as mechanisms of private environmental governance systems. In my first study, I ask how the institutional environment impacts how these mechanisms interact with and facilitate other governance structures. I find that differences in sustainability reporting across S&P 500 firms from 2007-2015 are driven significantly by firm sustainability strategy, industry materiality of environmental disclosure, and legitimacy pressures resulting from the institutional environment. In my second study, I focus on the impact of changes in mandatory and voluntary sustainability reporting on agreement among environmental, social, and governance (ESG) ratings with regard to environmental ratings and scores. I find evidence that firm-specific agreement in environmental ratings and scores increased over the period 2007-2015 using a sample of US public firms. Further, I find that firm-specific average environmental score disagreement decreased more significantly for firms in industries newly impacted by mandatory emissions disclosure requirements. Overall, these findings illustrate how variation in voluntary disclosure through sustainability reporting reflects both sustainability strategy and the stakeholder orientation of the environment in which firms operate. Further, they show how mandatory disclosure changes are reflected in private environmental governance systems, as organizational fields and field governance mechanisms adapt to and incorporate these changes.
Download or read book ESG Disclosures Materiality written by Mariakamila Arias and published by . This book was released on 2019 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: Increasing concern regarding environmental, social, and governance (ESG) impacts are influencing investor decisions. The growing risk of climate change impacts poses a risk to long-term sustainable economic growth and returns. Additionally, increasing societal concern over corporate ESG impacts also poses a risk to corporate efficiency and success. As a result of these increasing risks investors, both retail and institutional, are participating in ESG investment strategies. Such strategies take into account corporate ESG impacts and behaviors, however, ESG information and data is not easily available. This thesis will examine the current ESG investing landscape, more specifically what investors are demanding. For the most part, investors want reliable data that they can use in their investment strategies, however, the ESG information available is insufficient, unreliable, and incomparable as ESG reporting and disclosures are not currently mandated by the Securities and Exchange Commission (SEC). One available solution to this obstacle is the Sustainability Accounting Standards Board (SASB), which guides corporations on how to optimally disclose on its ESG impacts. Unfortunately, this solution on its own is not enough. SEC intervention is clearly needed to enforce and regulate ESG disclosure to avoid the challenges of voluntary ESG reporting. Furthermore, the concept of materiality implies a corporate duty to report on ESG issues as there is strong evidence indicating its influence over investors' decisions. Likewise, the SEC has a duty to regulate this information. While this thesis suggests the SASB framework as a possible solution to the deficiency of ESG information, its goal is not to solve the issue, but rather merely begin the discussion.
Download or read book Sustainability and Law written by Volker Mauerhofer and published by Springer Nature. This book was released on 2020-07-07 with total page 756 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book discusses sustainability and law in a multifaceted way. Together, sustainability and law are an emerging challenge for research and science. This volume contributes through an interdisciplinary concept to its further exploration. The contributions explore this exciting domain with innovative ideas and replicable approaches. It combines a variety of authors, from both the public and the private sectors, and thereby guarantees a broad view that enshrines the more theoretical arguments from the academic side as well as stronger practical applicable perspectives. The book provides space for thoughtful expansions of established theories as well as the hopeful emergence of innovative ideas. Moreover, the combination of three to five contributions into the eleven parts respectively aims toward a compression of like minded thoughts. This should lead to an intensification of exchange of viewpoints from different angles on a similar theme. Readers therefore also have the opportunity to concentrate on single chapters, but receive comprised knowledge and a variety of thoughts for new ideas on a particular theme.
Download or read book Catering Through Transparency written by Marco Ceccarelli and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Greenhouse Gas Protocol written by and published by World Business Pub.. This book was released on 2004 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The GHG Protocol Corporate Accounting and Reporting Standard helps companies and other organizations to identify, calculate, and report GHG emissions. It is designed to set the standard for accurate, complete, consistent, relevant and transparent accounting and reporting of GHG emissions.
Download or read book The Interaction Between Mandatory Reporting and Voluntary Disclosure and Their Relevance to Equity Market and Credit Market written by Li Zhang and published by . This book was released on 2010 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Values at Work written by Daniel C. Esty and published by Springer Nature. This book was released on 2020-10-26 with total page 246 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sustainable investing is a rapidly growing and evolving field. With investors expressing ever greater interest in environmental, social, and governance (ESG) metrics and reporting, companies face a sustainability imperative and the need to remake their business models to respond to an array of pressing issues including climate change, air and water pollution, racial justice, workplace diversity, economic inequality, privacy, corporate integrity, and good governance. From equities to fixed income and from private equity to impact-investing, investors of all kinds now want to understand which companies will be marketplace leaders in a business future redefined by sustainability. Thus, investment strategies, risk models, financial vehicles, applications, data, metrics, standards, and regulations are all changing rapidly around the world. In an effort to better understand the current status and movement of this dynamic field and to provide a practical reference for the growing pool of investors, financial advisors, companies, and academics seeking information on sustainable investing and ESG reporting, this edited book covers the latest trends, tools, and thinking. It showcases the work of authors from leading companies and academic institutions across a range of vital topics such as financial disclosure, portfolio assessment, ESG metrics construction, and law as well as regulation. Readers of the book will be better able to identify and address the hurdles to moving mainstream capital toward more sustainable companies, investments, and projects.
Download or read book Mandatory and Discretional Non financial Disclosure After the European Directive 2014 95 EU written by Francesco De Luca and published by Emerald Group Publishing. This book was released on 2020-06-04 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: The aim of the EU Directive 2014/95/EU, requiring the mandatory disclosure of non-financial information (NFI) by large undertakings and groups, is to rebuild trust with stakeholders. This book aims to summarize the relevant literature about company information with particular reference to the voluntary vis a vis mandatory NFI.
Download or read book The End of Accounting and the Path Forward for Investors and Managers written by Baruch Lev and published by John Wiley & Sons. This book was released on 2016-06-14 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: An innovative new valuation framework with truly useful economic indicators The End of Accounting and the Path Forward for Investors and Managers shows how the ubiquitous financial reports have become useless in capital market decisions and lays out an actionable alternative. Based on a comprehensive, large-sample empirical analysis, this book reports financial documents' continuous deterioration in relevance to investors' decisions. An enlightening discussion details the reasons why accounting is losing relevance in today's market, backed by numerous examples with real-world impact. Beyond simply identifying the problem, this report offers a solution—the Value Creation Report—and demonstrates its utility in key industries. New indicators focus on strategy and execution to identify and evaluate a company's true value-creating resources for a more up-to-date approach to critical investment decision-making. While entire industries have come to rely on financial reports for vital information, these documents are flawed and insufficient when it comes to the way investors and lenders work in the current economic climate. This book demonstrates an alternative, giving you a new framework for more informed decision making. Discover a new, comprehensive system of economic indicators Focus on strategic, value-creating resources in company valuation Learn how traditional financial documents are quickly losing their utility Find a path forward with actionable, up-to-date information Major corporate decisions, such as restructuring and M&A, are predicated on financial indicators of profitability and asset/liabilities values. These documents move mountains, so what happens if they're based on faulty indicators that fail to show the true value of the company? The End of Accounting and the Path Forward for Investors and Managers shows you the reality and offers a new blueprint for more accurate valuation.
Download or read book Digital Technologies for Entrepreneurship in Industry 4 0 written by Popkova, Elena G. and published by IGI Global. This book was released on 2022-06-30 with total page 293 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the digital economy, a new type of business activity, digital entrepreneurship, has developed rapidly and required breakthrough technologies such as blockchain, big data, cloud technologies, and more. There is a need for a comprehensive resource that provides all-encompassing insight into the essence, special aspects, models, and international best practices of e-business based on various digital technologies in various high-tech markets. Digital Technologies for Entrepreneurship in Industry 4.0 provides theoretical frameworks and recent results of research in this sphere. It substantiates digital entrepreneurship, discusses the practical experience of its implementation, and develops the scientific and methodological recommendations for the development of its infrastructural provision and regulation of provision of its competitiveness. Covering topics such as investment attractiveness, corporate reporting modernization, and public-private partnership mechanisms, this premier reference source is an excellent resource for entrepreneurs, business executives and managers, investors, IT managers, students and faculty of higher education, researchers, and academicians.
Download or read book Circularity Assessment Macro to Nano written by Rashmi Anoop Patil and published by Springer Nature. This book was released on with total page 134 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Research Handbook on Sustainability Reporting written by Gunnar Rimmel and published by Edward Elgar Publishing. This book was released on 2024-09-06 with total page 563 pages. Available in PDF, EPUB and Kindle. Book excerpt: This insightful Research Handbook provides an overview of the complex and multifaceted nature of sustainability reporting. Bringing together over 50 researchers from across the globe, it summarises the current state of knowledge, identifies key methodological approaches and research gaps, and encourages researchers to make further meaningful contributions to this dynamic field.
