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Full-Text Articles in Business Law, Public Responsibility, and Ethics
But Is It Material? A Case Study Evaluating Climate Risk’S Place In Financial Disclosures, Matilda Lindberg
But Is It Material? A Case Study Evaluating Climate Risk’S Place In Financial Disclosures, Matilda Lindberg
Student Theses and Dissertations
The year of 2022 highlighted the importance of understanding how Environment, Social, and Governance (hereafter, ESG) factors impact investors. By the end of 2021, 37.8 trillion USD had been invested in ESG funds, a number expected to grow to $53 trillion by the end of 2025. Despite this bullish projection, controversy has grown about the “materiality” of ESG factors, especially climate risks, as defined by the Securities and Exchange Commission (hereafter, SEC). On March 21, 2022, the SEC proposed rules to enhance the standardization of climate- related disclosures (hereafter The Proposal) to promote consistent, comparable, and reliable information for investors …
Comparing The Environmental And Social Factors Of Uk And Us Firms: A Case For Stringent Disclosure Regulation, Jasmine Pybas
Comparing The Environmental And Social Factors Of Uk And Us Firms: A Case For Stringent Disclosure Regulation, Jasmine Pybas
Dissertations, Theses, and Capstone Projects
Variation in “good” corporate behavior can be observed across countries. Corporate social re- sponsibility (CSR) can be measured with a quantifiable environmental, social, and governance (ESG) score, which was developed in part from investor demand. ESG scores are popular among investors to make sound, responsible investment decisions and corporations to demonstrate their commitment to sustainable business practices. In a comparison of environmental and social fac- tors of US and UK firms among three industries, the British outperform their American counter- parts. The degree of disclosure regulation by their respective financial authoritative bodies ac- counts for this discrepancy.