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  2. Sustainability reporting - Wikipedia

    en.wikipedia.org/wiki/Sustainability_reporting

    Sustainability reporting refers to the disclosure, whether voluntary, solicited, or required, of non-financial performance information to outsiders of the organization. [1] Sustainability reporting deals with qualitative and quantitative information concerning environmental, social, economic and governance issues.

  3. Sustainability Accounting Standards Board - Wikipedia

    en.wikipedia.org/wiki/Sustainability_Accounting...

    The Sustainability Accounting Standards Board (SASB) is a non-profit organization, founded in 2011 by Jean Rogers [1] to develop sustainability accounting standards. Investors, lenders, insurance underwriters, and other providers of financial capital are increasingly attuned to the impact of environmental, social, and governance (ESG) factors on the financial performance of companies, driving ...

  4. Environmental, social, and governance - Wikipedia

    en.wikipedia.org/wiki/Environmental,_social,_and...

    For example, in India, there's a regulatory requirement called BRSR (Business Responsibility and Sustainability Reporting) [178] [179] that makes ESG reporting mandatory for the top 1000 companies based on their market value on the stock exchange. They have to provide this report to ensure transparency and disclosure regarding their ...

  5. Sustainability accounting - Wikipedia

    en.wikipedia.org/wiki/Sustainability_accounting

    Sustainability accounting (also known as social accounting, social and environmental accounting, corporate social reporting, corporate social responsibility reporting, or non-financial reporting) originated in the 1970s [1] and is considered a subcategory of financial accounting that focuses on the disclosure of non-financial information about a firm's performance to external stakeholders ...

  6. Social accounting - Wikipedia

    en.wikipedia.org/wiki/Social_accounting

    Social accounting (also known as social accounting and auditing, social accountability, social and environmental accounting, corporate social reporting, corporate social responsibility reporting, non-financial reporting or accounting) is the process of communicating the social and environmental effects of organizations' economic actions to particular interest groups within society and to ...

  7. Earth system governance - Wikipedia

    en.wikipedia.org/wiki/Earth_system_governance

    The concept of earth system governance (ESG) is defined in the 2009 Science and Implementation Plan of the Earth System Governance Project as: "the interrelated and increasingly integrated system of formal and informal rules, rule-making systems, and actor-networks at all levels of human society (from local to global) that are set up to steer societies towards preventing, mitigating, and ...

  8. Regulation of ESG rating in the European Union - Wikipedia

    en.wikipedia.org/wiki/Regulation_of_ESG_rating...

    “An opinion, a score or a combination of both, regarding an entity, a financial instrument, a financial product, or an undertaking’s ESG profile or characteristics or exposure to ESG risks or the impact on people, society and the environment, that are based on an established methodology and defined ranking system of rating categories and ...

  9. Sustainable finance - Wikipedia

    en.wikipedia.org/wiki/Sustainable_finance

    Indeed, according to a study conducted by researchers at the University of Perugia's Economics Department, out of 51 relevant GRI indicators, only four indicators appear in over 75% of the companies' GRI reports. [57] Also, a paper finds that only 60% of ESG ratings concord, compared to 99% for credit ratings from the largest rating agencies. [73]

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