This guide proposes a two-stage process to create key outputs from scenario analysis to be disclosed within mainstream reports that help investors in comparing and aggregating company data to portfolio-level data. Since the launch of [...]
University of Oxford: Should FASB and IASB be responsible for setting standards for nonfinancial information?
The goal of this ‘Green Paper’ is to contribute, in a neutral way, to a conversation that has been going on for some time amongst a variety of actors, concerning whether mandatory reporting standards are [...]
Sustainability reporting for large public companies around the world has become the norm. Si2’s research this year (2018) found that 78 percent of the S&P 500 issued a sustainability report for the most recent reporting [...]
JyllandsPosten & Finans.dk made an interview with Center for ESG Research' Lead Researcher. We discussed many things - but amongst others we discussed the investors' use of ESG data. Danish companies get away with informing [...]
World Business Council for Sustainable Development (WBCSD) and PwC have released a new report focused on what investors need in order to make decisions that consider non-financial information – that is, information outside of financial [...]
Combining corporate sustainability performance scores based on environmental, social and governance (ESG) data with big data measuring public sentiment about a company’s sustainability performance, I find that the valuation premium paid for companies with strong [...]
Center for ESG Research