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US Government Accountability Office: ESG Disclosure Is Prevalent but Problematic

A new report from the US Government Accountability Office (GAO) substantiates what capital markets have been telling us at the Sustainability Accounting Standards Board (SASB) for years: Investors don’t need more information about the environmental, social, and governance (ESG) challenges companies face. Rather, they need better information. The GAO report is fact-based, drawing on extensive analysis of existing corporate disclosure and

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Upward trajectory for ESG disclosure requirements

Substantial increase in sustainability reporting regulations around the world​ A new report assessing the regulatory landscape for sustainability reporting has found that environmental, social and governance (ESG) disclosure has never been more pervasive globally – and is now firmly in the mainstream of disclosure on organizational performance. As the market implications of certain ESG topics

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The World Federation Of Exchanges releases sixth annual sustainability survey

The World Federation of Exchanges (“WFE”), the global industry group for exchanges and CCPs, published the results of its sixth annual Sustainability Survey. The WFE sustainability survey captures the nature and extent of member engagement with Environment, Social and Governance (ESG) issues in both developed and emerging markets. By carrying out this survey on an

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90% of S&P 500 Index® Companies Publish Sustainability / Responsibility Reports in 2019

G&A Institute announces the results of its annual S&P 500 sustainability reporting analysis. 90% of the S&P 500 published corporate sustainability reports, an all-time high!  For almost a decade, Governance & Accountability Institute (G&A) has been closely tracking the trends in sustainability reporting and disclosure activities of the publicly-traded companies included in the S&P 500® index. 

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New publication: Comparing international sustainability reporting frameworks

The landscape for environmental, social and governance (ESG) reporting, also referred to as “sustainability reporting” or “non-financial reporting”, has rapidly evolved in recent years. This evolution is occurring in response to demands from a wide range of stakeholders. The rapid development of an EU regulatory framework for sustainable finance is further driving the need for

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Sustainability reporting during Covid-19 times

The Covid-19 pandemic has made timely disclosures more important than ever but longer-term strategic matters must continue to be given due regard. SGX RegCo, Singapore’s stock exchange, shares the most important social aspects that should be included in sustainability reporting. Urgent action to deal with various business disruptions has characterised the first phase of corporate response

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THE A4S Essential guide to management information

This guide has been created to support finance professionals to integrate social and environmental information into their core management information processes. Business performance is no longer solely judged in terms of financials. So, the way decisions are made, and the information upon which they are made, needs to change. Decision makers therefore need to look

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How to move from CSR to ESG reporting

Most companies still stop short of reporting the impact of ESG issues on their financial performance The notion of CSR has been around for years, its history going back to environmental reporting. These reports were purely voluntary and boards paid little attention to them beyond the ‘good for you’ attitude. Most certainly, none of this

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ESG disclosures by companies fall short, according to GAO

Disclosures by public companies of nonfinancial information, such as environmental, social and governance (ESG) issues, aren’t always “clear or useful,” according to a report released Monday by the Government Accountability Office. The GAO report noted that ESG information could be an indicator of its long-term financial performance, and investors have been asking companies to disclose more about

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New EPRA guidance aligns EPRA sBPR and TCFD reporting requirements

The European Public Real Estate Association (EPRA) has published new guidance for listed property companies already reporting EPRA Sustainability Best Practice Recommendations (sBPR) to meet the reporting requirements of the Task Force on Climate-related Financial Disclosures (TCFD). The report, Enhancing transparency with the TCFD, provides practical case studies of businesses that have adopted TCFD recommendations.  It