This project seeks to understand how environmental, social and governance (ESG) information influences management decisions and actions in business and among investors. We call it “purpose-driven disclosure” because it looks at the link between companies’ external ESG disclosures and investor actions, and how these influence sustainable outcomes. Our goal is to help companies disclose relevant, decision-useful information – that is, information with a purpose – to encourage the flow of capital to more sustainable companies and outcomes.
Investors use corporate reports to assess a company’s performance and prospects. When preparing their reports, companies use a multitude of approaches to determine the scope and type of ESG information they will disclose through different channels – such as legal filings and sustainability reports. But these various practices and complexities, can lead to difficulties getting “decision useful” information about ESG risks and opportunities into the hands of investors. This project seeks to address the issue by strengthening processes for assessing materiality/relevance that respond to the needs of investors.
The purpose-driven disclosure project will identify and develop corporate disclosure practices that:
The purpose-driven disclosure project will support the development and promote a shared understanding of materiality processes in ESG decision-making and reporting, with two specific outcomes:
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