Environmental, Social and Governance Disclosures in Europe

Released on by Mark Anthony Camilleri
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  • Environmental, Social and Governance Disclosures in Europe Book Detail

  • Author : Mark Anthony Camilleri
  • Release Date : 2017
  • Publisher :
  • Genre :
  • Pages : 0
  • ISBN 13 :
  • File Size : 94,94 MB
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Environmental, Social and Governance Disclosures in Europe by Mark Anthony Camilleri PDF Summary

Book Description: Purpose - The purpose of this paper is to shed light on the European Union's (EU) latest regulatory principles for environmental, social and governance (ESG) disclosures. It explains how some of the EU's member states are ratifying the EU Commission's directives on ESG reporting by introducing intelligent, substantive and reflexive regulations. Design/methodology/approach - Following a review of EU publications and relevant theoretical underpinnings, this paper reports on the EU member states' national policies for ESG reporting and disclosures. Findings - The EU has recently revised a number of tools and instruments for the reporting of financial and non-financial information, including the EU's modernisation directive, the EU's directive on the disclosure of non-financial and diversity information, the EU Energy Efficiency Directive, the European pollutant release and transfer register, the EU emission trading scheme, the integrated pollution prevention and control directive, among others. Practical implications - Although all member states are transposing these new EU directives, to date, there are no specific requirements in relation to the type of non-financial indicators that can be included in annual reports. Moreover, there is a need for further empirical evidence that analyse how these regulations may (or may not) affect government entities and big corporations.

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Focusing on the impacts of environmental, social, and governance (ESG) matters, companies, financial institutions, and regulators are continually seeking sustai