Mandatory Environmental Social And Governance Disclosure In The European Union A Case Study
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Mandatory Environmental Social And Governance Disclosure In The European Union A Case Study
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Author : Joel Diener
language : en
Publisher: GRIN Verlag
Release Date : 2015-09-21
Mandatory Environmental Social And Governance Disclosure In The European Union A Case Study written by Joel Diener and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-09-21 with Business & Economics categories.
Essay from the year 2014 in the subject Business economics - Business Ethics, Corporate Ethics, grade: 1,0, Catholic University Eichstätt-Ingolstadt, course: Vorlesung Advanced Business Ethics, language: English, abstract: This case study examines the issue of introducing mandatory environmental, social, and governance disclosure in the European Union. It focuses on the plans of the European Commission (EC) and examines possible problems as well as their causes, solutions and alternatives. The aspect of implementing and justifying a mandatory and integrated report on corporate social responsibility is also highlighted.
Mandatory Environmental Social And Governance Disclosure In The European Union
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Author : Robert G. Eccles
language : en
Publisher:
Release Date : 2012
Mandatory Environmental Social And Governance Disclosure In The European Union written by Robert G. Eccles and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with categories.
In 2011, the European Commission was deciding on how to best modify the existing European Union policy on corporate disclosure of environmental, social, and governance (ESG) information. Previous directives had recommended that European companies report ESG information, but now the EC was deciding if organizations should be required to disclose nonfinancial information. The EC had to determine what types of organizations would be required to disclose, which international framework would serve as a standard reporting guideline, and if ESG disclosure would be integrated with financial material in one annual report. This case outlines the history and trends of corporate social responsibility reporting to encourage a discussion around the decision points and implications of reporting regulations. Learning Objective: To introduce students both to the practice of corporate reporting of environmental, social, and governance information and to the idea of integrated reporting through the lens of how policy makers, in the European Union, are exploring a variety of reporting regulations.
Environmental Disclosure
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Author : Luigi Lepore
language : en
Publisher: Taylor & Francis
Release Date : 2022-12-29
Environmental Disclosure written by Luigi Lepore and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-12-29 with Political Science categories.
This book provides a description of the state of the art on environmental disclosure, illustrating the key theoretical issues, the regulatory frameworks, and the main standards developed and reporting the results of an empirical analysis on the environmental disclosure released by listed firms. Luigi Lepore and Sabrina Pisano begin by analysing the origin and evolution of environmental disclosure. They go on to provide a description of the main theoretical frameworks used by scholars, explaining the conceptual basis of each theory and describing how the specific theory has been used to explain the company’s decision to release environmental disclosure. The second part of the book highlights the role and evolution of the European regulatory frameworks, emphasising the transition from voluntary to mandatory disclosure, and the major standards and guidance developed. The book ends by providing a picture of the evolution of sustainability reporting practices in European Union nations over the past two decades. This book investigates the critical issues and new directions in environmental disclosure, which are currently under examination by regulators and standard setters. It will therefore be of great interest to academics and students working in the areas of business and sustainability.
Environmental Social And Governance Disclosures In Europe
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Author : Mark Anthony Camilleri
language : en
Publisher:
Release Date : 2017
Environmental Social And Governance Disclosures In Europe written by Mark Anthony Camilleri and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with categories.
Purpose - The purpose of this paper is to shed light on the European Union's (EU) latest regulatory principles for environmental, social and governance (ESG) disclosures. It explains how some of the EU's member states are ratifying the EU Commission's directives on ESG reporting by introducing intelligent, substantive and reflexive regulations. Design/methodology/approach - Following a review of EU publications and relevant theoretical underpinnings, this paper reports on the EU member states' national policies for ESG reporting and disclosures. Findings - The EU has recently revised a number of tools and instruments for the reporting of financial and non-financial information, including the EU's modernisation directive, the EU's directive on the disclosure of non-financial and diversity information, the EU Energy Efficiency Directive, the European pollutant release and transfer register, the EU emission trading scheme, the integrated pollution prevention and control directive, among others. Practical implications - Although all member states are transposing these new EU directives, to date, there are no specific requirements in relation to the type of non-financial indicators that can be included in annual reports. Moreover, there is a need for further empirical evidence that analyse how these regulations may (or may not) affect government entities and big corporations.
Environmental Social And Governance Disclosures
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Author :
language : en
Publisher:
Release Date : 2021
Environmental Social And Governance Disclosures written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021 with categories.
Environmental Social and Governance (ESG) factors help measure the sustainability and societal impact of business activities that are financed by banks. The EBA has a role to play in identifying key metrics and methodologies for: risk management and supervisory assessment; disclosure and market discipline; and the prudential treatment of banks' assets.
Esg Investment
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Author : Naoko Nemoto
language : en
Publisher: Brookings Institution Press
Release Date : 2020-02-25
Esg Investment written by Naoko Nemoto and has been published by Brookings Institution Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-02-25 with Business & Economics categories.
Investors are increasingly integrating environmental, social, and governance (ESG) issues into their investment decisions. Currently, more than half of managed assets in Europe are linked to ESG factors, while in Japan, ESG investment has grown dramatically in recent years. In principle, ESG investment can help to bridge the gap between profit-driven investment and economic and social sustainability in Asia and the Pacific. However, a number of challenges, such as unclear and varied sustainable investment criteria, untested impacts on corporate value and social issues, and the lack of quality data cloud the potential for increasing ESG investment. This book aims to contribute to developing a framework for future analysis and monitoring to ensure the growth of ESG investment.
The Heat Is On
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Author : Noah P. Barsky
language : en
Publisher:
Release Date : 2022
The Heat Is On written by Noah P. Barsky and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022 with Disclosure of information categories.
This case explores the far-reaching effects of new corporate environmental, social, and governance (ESG) disclosure regulations approved by the European Union. ESG reporting enables socially conscious investors, lenders, and other stakeholders to better evaluate corporate investments, practices, and accountability. While ESG interest has risen sharply in the past decade, the lack of global regulations and standards has resulted in inconsistent and inadequate corporate reporting transparency, comparability, and consistency. Supporting resources overview ESG reporting needs, summarize recent regulatory changes, and provide meaningful examples. Students are asked to explore the benefits and challenges associated with increased ESG disclosure regulations.
Esg And Responsible Institutional Investing Around The World A Critical Review
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Author : Pedro Matos
language : en
Publisher: CFA Institute Research Foundation
Release Date : 2020-05-29
Esg And Responsible Institutional Investing Around The World A Critical Review written by Pedro Matos and has been published by CFA Institute Research Foundation this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-05-29 with Business & Economics categories.
This survey examines the vibrant academic literature on environmental, social, and governance (ESG) investing. While there is no consensus on the exact list of ESG issues, responsible investors increasingly assess stocks in their portfolios based on nonfinancial data on environmental impact (e.g., carbon emissions), social impact (e.g., employee satisfaction), and governance attributes (e.g., board structure). The objective is to reduce exposure to investments that pose greater ESG risks or to influence companies to become more sustainable. One active area of research at present involves assessing portfolio risk exposure to climate change. This literature review focuses on institutional investors, which have grown in importance such that they have now become the largest holders of shares in public companies globally. Historically, institutional investors tended to concentrate their ESG efforts mostly on corporate governance (the “G” in ESG). These efforts included seeking to eliminate provisions that restrict shareholder rights and enhance managerial power, such as staggered boards, supermajority rules, golden parachutes, and poison pills. Highlights from this section: · There is no consensus on the exact list of ESG issues and their materiality. · The ESG issue that gets the most attention from institutional investors is climate change, in particular their portfolio companies’ exposure to carbon risk and “stranded assets.” · Investors should be positioning themselves for increased regulation, with the regulatory agenda being more ambitious in the European Union than in the United States. Readers might come away from this survey skeptical about the potential for ESG investing to affect positive change. I prefer to characterize the current state of the literature as having a “healthy dose of skepticism,” with much more remaining to be explored. Here, I hope the reader comes away with a call to action. For the industry practitioner, I believe that the investment industry should strive to achieve positive societal goals. CFA Institute provides an exemplary case in its Future of Finance series (www.cfainstitute.org/research/future-finance). For the academic community, I suggest we ramp up research aimed at tackling some of the open questions around the pressing societal goals of ESG investing. I am optimistic that practitioners and academics will identify meaningful ways to better harness the power of global financial markets for addressing the pressing ESG issues facing our society.
Accounting And Accountability
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Author : Rob Gray
language : en
Publisher: Financial Times/Prentice Hall
Release Date : 1996
Accounting And Accountability written by Rob Gray and has been published by Financial Times/Prentice Hall this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996 with Industries categories.
The underlying theme of Accounting and Accountability remains the role of corporate social and environmental reporting in meeting the demands for greater corporate social responsibility and accountability. However, transformations in the social climate coupled with developments in critical accounting theory have necessitated a substantial change in content. In advocating corporate social reporting as a practical and ethical alternative to conventional accounting practice, the text presents a stimulating and candid perspective on the changes and challenges within. Accounting and Accountability is written for practitioners, academics, researchers and students of financial accounting and reporting, accounting theory and accounting ethics.
Measuring And Disclosing Environmental Social And Governance Esg Information And Performance
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Author :
language : en
Publisher:
Release Date : 2023
Measuring And Disclosing Environmental Social And Governance Esg Information And Performance written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023 with categories.
Although the need to measure and disclosure companies' social and environmental information is not new, there has been a recent unprecedented interest growth regarding this subject among businesses, capital market participants, professional organisations, and regulators all over the world. This rapid growth in interest in social and environmental measurement and disclosure has led to a proliferation of different proposals by rating agencies and other organizations to measure the Environmental, Social, and Governance (ESG) performance of companies, which has contributed to also create confusion. This study aims to shed some light on the current state of ESG measurement and disclosure by examining the evolution of business-related sustainability terms and their connotations; taking stock of existing European Union (EU) regulations and international sustainability frameworks from non-governmental organisations; analysing the evolution of the ESG rating market and main players; identifying, clarifying, and comparing current ESG ratings, metrics, and indices; and finally, elaborating on the challenges and recommendations that can be considered in future developments of ESG measurement and disclosure.