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Determining An Effective Regulatory Framework For Businesses To Report On The Environment, Climate, And Human Rights, Paco Mengual
Determining An Effective Regulatory Framework For Businesses To Report On The Environment, Climate, And Human Rights, Paco Mengual
Pace International Law Review
The objective of this article is to identify the existing dynamics and clarify the reasoning behind reporting on environmental, climate, and human rights information in search of effective and binding frameworks to enhance transparency. To that effect, this article relates the evolution from a corporate sustainable business focus to reporting on environmental social and governance and increasing corporate accountability. It then expands on defining non- financial information and ESG reporting with regards to recent European Union Regulations (SFDR, Taxonomy) as well as the challenges associated with defining sustainable investments. This article aims to compare and understand the various regulatory strategies …