The Heat Is On: New ESG Reporting Rules Target Transparency


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.

This case was prepared for inclusion in SAGE Business Cases primarily as a basis for classroom discussion or self-study, and is not meant to illustrate either effective or ineffective management styles. Nothing herein shall be deemed to be an endorsement of any kind. This case is for scholarly, educational, or personal use only within your university, and cannot be forwarded outside the university or used for other commercial purposes.

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