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 the Task Force on Climate-Related Financial Disclosures’ (TCFD) recommendations in June 20171, there has been much debate about how companies [...]
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 a prerequisite for effective ‘sustainability’ or ‘nonfinancial’ corporate reporting. Specifically, we ask whether the existing standard-setting regime for financial reporting [...]
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 period, most with environmental and social performance metrics. The rate of sustainability reporting for the world’s largest companies is even [...]
Center for ESG Research is very happy to announce that Carsten Borring, Associate Vice President and Head of Listings & Capital Markets, NASDAQ Copenhagen has been elected for the Board.
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 too little and too vaguely about their ESG - and the investors let them do it without posing any questions. [...]
Bæredygtig Business visited Center for ESG Research at DTU – and here is the podcast result of the dialogue on how the companies can make better CSR reports. The podcast covers the difference between CSR and ESG, the nuances of the Danish Statements Act, and how the investors can use the non-financial data. by Steffen [...]
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 statements including environmental, social and governance (ESG) metrics. The report, titled “Enhancing the credibility of non-financial information,” highlights that investors [...]
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 sustainability performance has increased over time and that the premium is increasing as a function of positive public sentiment momentum. [...]
UNCTAD: Guidance on Core indicators for entity reporting on the contribution towards the attainment of the Sustainable Development Goals
The objective of this Guidance is to provide practical information on how the core indicators could be measured in a consistent manner and in alignment with countries’ needs on monitoring the attainment of the SDG agenda. It is intended to serve as a tool to assist governments to assess the private sector contribution to the [...]
This report identifies five action areas where securities regulators can contribute to a more stable and resilient financial system that better supports the SDGs. These are: 1. Facilitate investment to support the delivery of the SDGs: Aid investment flows to towards achieving the SDGs via financial products. 2. Strengthen corporate sustainability-related disclosures: Improve the quality [...]