Normative and Market Instruments of Sustainability

Paolo Candio ()
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Paolo Candio: University of Trento

Chapter Chapter 3 in Sustainability and Corporate Performance in Health Care, 2024, pp 37-65 from Springer

Abstract: Abstract Sustainability reporting disclosure regulations and frameworks have evolved over time to support corporations in fulfilling regulatory obligations while also serving as an information signaling of their sustainability-related activities and commitments. In many jurisdictions including Europe, regulations mandate companies to report on ESG performance, ensuring transparency and accountability, and many reporting frameworks are currently under development and refinement to ensure optimal disclosure which forms the basis for ESG scores and ratings. A number of ESG providers have emerged over the last decades providing stakeholders with comprehensive insights into companies’ ESG practices and enabling benchmarking and comparative analyses.

Keywords: Sustainability disclosure; Reporting frameworks; ESG providers; ESG rating system (search for similar items in EconPapers)
Date: 2024
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DOI: 10.1007/978-3-031-63985-2_3

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