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.

TCFD Knowledge Hub appreciates the Integrated Ratio Guideline

The TCFD Knowledge Hub has been launched - and can be found here. The Hub works as a database of useful and inspiring guidelines, examples, and legislations from around the world, whereby companies can find [...]

BlackRock vs Norway Fund at Shareholder Meetings: Institutional Investors’ Votes on Corporate Externalities

Do institutional investors engage with companies on corporate externalities such as greenhouse gas emissions? And if so, why? We study voting at shareholder meetings by two emblematic global investors: BlackRock, a major asset manager, and [...]

Consequences of CEO Paycuts

Boards sometimes cut a CEO’s pay following poor performance. This study examines whether such CEO paycuts really work. We identify 1,496 instances of large CEO paycuts during the period 1994-2013. We then create a propensity-score-matched [...]

PCAOB Inspection Reports and Shareholder Ratification of the Auditor

We examine the effect of unfavorable PCAOB inspection reports, which contain audit deficiencies related to GAAS and/or GAAP violations, on shareholder voting for the auditor ratification. We further investigate whether shareholders likely vote against ratification [...]

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 [...]

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