Multiple Authors | Rise of the Shadow ESG Regulators

Investment Advisers, Sustainability Accounting, and Their Effects on Corporate Social Responsibility. Actions that fall under the catchall of “corporate social responsibility” have been viewed with skepticism. In the United States, part of the blame lies with lax laws and regulations surrounding social and environmental disclosure. Disclosure may soon be vastly improved with finalisation of the Sustainability Accounting Standards Board’s financially material social and environmental reporting standards. While the standards are voluntary, the fact that they have been endorsed as “material” by many of the world’s largest investment advisers will transform them into legally actionable standards.

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