The Value of ESG
Journal: Spanish Journal of Finance and Accounting / Revista Espanola de Financiacion y Contabilidad
Ever-increasing scrutiny of Environmental, Social, and Governance (ESG) practices is running parallel to the rapid evolution of ESG regulation, which is primarily focused on encouraging standardized ESG reporting frameworks, transparency, and information disclosure that goes beyond mandatory requirements. Some illustrative examples include recent major regulations such as the Corporate Sustainability Reporting Direc…