Defining, Measuring, and Reporting Sustainability

Molly Scott Cato ()
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Molly Scott Cato: University of Roehampton

Chapter Chapter 5 in Sustainable Finance, 2022, pp 81-98 from Springer

Abstract: Abstract Increasingly, reporting the bottom line—i.e. the finances—is not enough. This chapter explains the developing legislation requiring non-financial reporting, especially accounting for Environmental, Social, and Governance (ESG) impacts. This includes the growth in scope and complexity of private-sector guidelines for reporting as well as consideration of the UN Taskforce on Carbon-Related Financial Disclosure and the new EU mandatory disclosure regime. Finally, the chapter looks at the issue of greenwashing and how the EU taxonomy might be able to define what is sustainable in a way that limits or eliminates greenwashing.

Keywords: Non-financial reporting; ESG reporting; Mandatory disclosure; TCFD; Greenwashing; EU taxonomy (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-030-91578-0_5

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DOI: 10.1007/978-3-030-91578-0_5

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