The Heat Is On: New ESG Reporting Rules Target Transparency

Abstract

This case explores the far-reaching effects of new corporate environmental, social, and governance (ESG) disclosure regulations approved by the European Union. ESG reporting enables socially conscious investors, lenders, and other stakeholders to better evaluate corporate investments, practices, and accountability. While ESG interest has risen sharply in the past decade, the lack of global regulations and standards has resulted in inconsistent and inadequate corporate reporting transparency, comparability, and consistency. Supporting resources overview ESG reporting needs, summarize recent regulatory changes, and provide meaningful examples. Students are asked to explore the benefits and challenges associated with increased ESG disclosure regulations.

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