Centre of excellence – where investors, companies, authorities, researchers, and individuals can get guidance on how to develop, treat, and relate to ESG.

Download the Integrated Ratio Guideline – here

Center for ESG Research is proud to introduce our new Integrated Ratio Guideline. It contains a range of ESG and integrated ratios, and we both provide the formulas, and explain how the ratios should be used. Finally, we have also included a few suggestions for standard ESG notes.

High Level Expert Group on Sustainable Finance (HLEG): Final Report 2018

The European Commission established the EU High-Level Group on Sustainable Finance (HLEG) to help develop an overarching and comprehensive EU roadmap on sustainable finance. It requested advice on how to ‘steer the flow of capital [...]

UNCTAD/ISAR publishes research paper by Center for ESG Research: Reporting on the Sustainable Development Goals

“The SDGs present an opportunity for business-led solutions and technologies to be developed and implemented to address the world’s biggest sustainable development challenges,” As noted in the SDG Compass. But if neither the corporate nor [...]

Insights from the Reporting Exchange: ESG reporting provisions trends

The research conducted as part of the Reporting Exchange project supports the existing argument that the variety and overlap of corporate reporting provisions make this field complicated and confusing 1,2. The research has allowed us [...]

The Role of Information Asymmetry in CSR Reporting: A Comparison of Publicly-Traded and Privately-Held Firms

There is no consensus in the literature regarding what motivates firms to voluntarily publish corporate social responsibility (CSR) reports or who are the intended audiences of such reports. To help address this gap in the [...]

Credibility of Sustainability Reports: The Contribution of Audit Committees

Concerns about the credibility of sustainability reports can be mitigated through assurance. Although audit committee remit encompasses monitoring of sustainability issues, there are potential complementary and substitution between governance mechanisms. This paper explores the relationship [...]

The Impact of Top Executive Gender on Asset Prices: Evidence from Stock Price Crash Risk

We examine the implication of executive gender on asset prices. Using a large sample of US public firms during 2006--2015, we find a negative association between female CFOs and future stock price crash risk. However, [...]

The Burden of Attention: CEO Publicity and Tax Avoidance

We use search volume index (SVI) for a CEO’s name and stock ticker from Google Trends to measure CEO publicity, and examine the competing hypotheses on its relation to tax avoidance. On the one hand, [...]

Corporate Knight’s Top 100 2018 released

Corporate Knights have released the 2018 ranking of the 100 most sustainable corporations in the world. You can find the 2018 Global 100 results here Furthermore, they have also released the progress report, which can [...]

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