Trinity Business School has launched a new Trinity Corporate Governance Lab, which it says intends to define corporate governance best practice for the next decade.
According to this report by The Conference Board, in collaboration with Semler Brossy and ESGAUGE, the vast majority (73% in 2021) of companies in the S&P 500 are “now tying executive...
What Does It Mean To Be a Corporate Citizen? harvardmagazine.com - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from harvardmagazine.com Daily Mail and Mail on Sunday newspapers.
How to run a Delaware corporation newenglandinhouse.com - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from newenglandinhouse.com Daily Mail and Mail on Sunday newspapers.
This paper attempts to provide a definition and context for the term,
Environmental, Social and Governance (“ESG”), explain how and why it is used, demonstrate how investors are driving the proliferation of ESG reporting, illuminate how investor reliance on ESG information creates new risks for reporting companies, and suggest steps attorneys can take to help mitigate the risks. This paper also provides a short summary on some hot topics in the ESG world.
I. The Evolution of ESG Disclosures
A. What is ESG?
In basic terms, ESG is a collection of information about a company’s operations in three broad areas of activity: Environmental, Social and Governance. It is data-based as well as narrative, and typically static or backward-looking. Increasingly, ESG reporting is goal-oriented and aspirational. Oftentimes, ESG is used interchangeably with the term “sustainability.”