On November 7, 2018, at a ceremony at the London Stock Exchange, the Sustainability Accounting Standards Board (SASB) announced that its standards had been approved by its Standards Board on October 16, 2018. This announcement capped a seven-year effort to establish measurement and reporting standards for material environment, social, and governance (ESG) issues, standards that are analogous to the financial accounting standards set by the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB). SASB has now identified 91 companies that are using their standards for ESG reporting. This paper analyzes the quality of this reporting.

Disclosure Topics, Financial Relevance, and the Financial Intensity of ESG Materiality / Consolandi, Costanza; Eccles, Robert G.; Sofra, Elena; Busco, Cristiano. - In: JOURNAL OF APPLIED CORPORATE FINANCE. - ISSN 1936-8216. - 32:2(2020), pp. 117-125.

Disclosure Topics, Financial Relevance, and the Financial Intensity of ESG Materiality

Cristiano Busco
2020

Abstract

On November 7, 2018, at a ceremony at the London Stock Exchange, the Sustainability Accounting Standards Board (SASB) announced that its standards had been approved by its Standards Board on October 16, 2018. This announcement capped a seven-year effort to establish measurement and reporting standards for material environment, social, and governance (ESG) issues, standards that are analogous to the financial accounting standards set by the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB). SASB has now identified 91 companies that are using their standards for ESG reporting. This paper analyzes the quality of this reporting.
File in questo prodotto:
File Dimensione Formato  
2020 - Journal of Applied Corporate Finance.pdf

Solo gestori archivio

Tipologia: Versione dell'editore
Licenza: DRM non definito
Dimensione 210.71 kB
Formato Adobe PDF
210.71 kB Adobe PDF   Visualizza/Apri
Pubblicazioni consigliate

Caricamento pubblicazioni consigliate

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/11385/199595
Citazioni
  • Scopus ND
  • ???jsp.display-item.citation.isi??? ND
social impact