Increasing regulatory and stock exchange requirements, investor demands, and the introduction of new disclosure frameworks are driving increased interested in environmental, social and governance (ESG) issues.
As ESG risk takes center stage in the United States and globally, CEOs, CFOs and public company boards examining where ESG risk factors play a role in their investor communications and and their long-term strategy, and asking if their disclosures are keeping pace with stakeholders' evolving needs.
To help senior finance leaders in understanding how ESG risk disclosures affect the perception of, and potential investment in, their organizations, Financial Executives Research Foundation (FERF) interviewed subject matter experts from a variety of industries.
The resulting study, produced in collaboration with Donnelley Financial Solutions, aims to bridge the gap between the ESG information companies are currently disclosing with what investors and other key stakeholders want to know.