Governmental and scientific news and insights on investor oriented environmental, social, and governance (ESG) data.

Assessing the Value Relevance of Mandatory Business Model Disclosures

Purpose – Extra-financial information and narrative reporting has long been portrayed as a way of enhancing the informativeness and usefulness of traditional financial reporting. Numerous more or less regulated reporting initiatives have seen the light in the last 25 years, and the latest examples are offered by the Strategic Report of the UK Companies Act [...]

By |2018-11-06T14:15:39+00:00November 6th, 2018|CSR, Firm Value, Governance, Law|0 Comments

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 to draw the conclusions outlined in this paper: • There are currently over 1000 reporting requirements for sustainability information, representing [...]

By |2018-03-02T11:30:24+00:00March 2nd, 2018|CSR, ESG, Governments, Law|0 Comments

ESG Insight: New analysis of the Danish ESG reporting

ESG Insight was hired in 2017 by FSR - danske revisorer (Danish Auditor Association) to make an analysis of the status of the non-financial reporting for all the listed Danish companies with more than 500 employees. The analysis showed many interesting insights - one of them being that, in general, there is a need for [...]

By |2018-01-13T12:52:26+00:00January 13th, 2018|Environmental, ESG, Governance, Investors, Law, Social|0 Comments

Member State Implementation of Directive 2014/95/EU

A comprehensive overview of how Member States are implementing the EU Directive on Non-financial and Diversity Information The last two years have been a defining time for corporate non-financial reporting in Europe. The introduction of the EU Directive on the disclosure of non-financial and diversity information (Directive 2014/95/EU) has set a clear course towards greater [...]

By |2017-11-25T13:29:21+00:00November 25th, 2017|CSR, Governments, International, Law|0 Comments

Singapore Exchange introduces mandatory sustainability reporting

The Singapore Exchange (SGX) has introduced a comply or explain requirement for their issuers, to be introduced after 31st December 2017. The Policy Statement on Sustainability Reporting: Issuers make regular financial reports to their investors that are used for assessment of the likelihood of repayment (in the case of debt securities) and the returns on [...]

By |2016-09-10T17:58:18+00:00September 10th, 2016|CSR, Firm Value, Governments, Investors, Law|0 Comments

ACCA and CDSB report concludes that the fragmentation of the sustainability reporting landscape undermines its potential

A new report from the Association of Chartered Certified Accountants (ACCA) and the Climate Disclosure Standards Board (CDSB) suggests that despite progress made in sustainability reporting and its growing importance, the fragmentation of the landscape might mean that the discipline is "lost in the right direction". The author of the report, who is the Founding [...]

ICAEW: Relevant non-financial information critical to investors

Non-financial-information must be as reliable as its financial counterpart for investors to make informed decisions, according to ICAEW. The latest report published by the body, The journey milestone 4: materiality in assuring narrative reporting, highlights the importance of assurance of non-financial information and shares tips on how to establish what is relevant. Assurance providers are [...]

The value of human capital and workforce talent

A research report entitled Reporting Human Capital. Illustrating your company's true value has been launched in London by an ad hoc partnership which includes the Chartered Institute of Management Accountants (CIMA). The report has reviewed the practices of UK FTSE 100 companies when it comes to measuring and reporting on human capital issues, notably how [...]

By |2016-11-24T12:14:09+00:00June 2nd, 2016|CSR, Financial, Governance, Law, Risk, Social|0 Comments

CDSB and CDP’s joint response to the Task Force on Climate-related Financial Disclosures (TCFD)

The Climate Disclosure Standards Board (CDSB) and the CDP have commented on the Phase I report of the Task Force on Climate-related Financial Disclosures (TCFD) set up by the Financial Stability Board (FSB). In their joint response CDSB and CDP highlight among other things new accounting rules by the IASB, which may be relevant to [...]

By |2016-11-24T12:14:09+00:00June 2nd, 2016|Environmental, Indicators, Integrated Reporting, Law|0 Comments

Social disclosures in private corporations

Globally, there is a growing interest in using disclosure rules in corporate and securities law to achieve social policy goals. The blending of corporate law with social issues is a transformation of disclosure obligations, which have traditionally focused on reducing information asymmetries and instilling confidence in the market. At the same time, the amalgamation of [...]

By |2016-06-01T14:57:42+00:00June 1st, 2016|CSR, Governments, Law, Social|0 Comments