Accelerating climate change, deforestation, and pollution have all turned a global spotlight on corporate sustainability. Many countries have issued standards on Environment, Social, and Governance (ESG) reporting, especially from heavily polluting companies. ESG disclosure has become a main...

Environment, Social, and Governance (ESG) information has become an essential global resource for investors. Regulators have attempted to standardize their reporting process and assure its quality but have obtained mixed results. While more companies offer ESG disclosure, it is usually not fully...

As the global community acknowledges the impact of climate change and the need to transition to a low-carbon economy, climate-related disclosures have become a critical aspect of corporate reporting. Scope 3 greenhouse gas (GHG) emissions are vital components of climate risk metrics but are...