Initiatives focused on ESG reporting are making progress, but there is more to do

Source: Citya.m., 29 August 2017

It is frequently acknowledged that investors should identify and analyse any environmental, social, and governance (ESG) factors that could impact the value creation and risk profile of companies and integrate these factors into their investment process.

Evidence supporting the relevance of this type of information for investors continues to grow — see, for example, the Bank of America study ESG Part II: A Deeper Dive, Cornerstone Capital Group study At the Intersection: Where ESG matters to Factor Investing, or Accounting Review Journal article “Corporate Sustainability: First Evidence of Materiality.”

Read the full article by Vincent Papa (director of financial reporting policy at CFA Institute.).