'ESG Financial Regulation and Reporting – Finding a Clear Way Forward' (2015-2016 Paper Series): Part One: ESG Financial Reporting — The Business Case for Alignment and Direction

Posted: 8 Oct 2015

See all articles by Linda M. Lowson, Esq.

Linda M. Lowson, Esq.

Global ESG Regulatory Academy™; CSR Insight™ LLC

Alison L. Dempsey, Ph.D.

Independent

Date Written: June 2, 2015

Abstract

This paper, Part One of a 2015-2016 Paper Series, examines the need for ESG data transparency, consistency, and reliability. It identifies (i) the three main drivers creating the rising global capital market systemic risk caused by unrecognized, under-reported, and under-valued ESG risks; (ii) key market-based drivers of change; and (iii) key financial regulatory drivers of change. It concludes with remarks on the role of regulation in mitigating this growing global capital market systemic risk, and provides recommendations for policymakers and regulators.

Note: Paper is available upon request.

Keywords: ESG reporting, financial reporting, sustainability reporting, ESG regulation, financial regulation, capital markets, systemic risk, ESG, sustainability

JEL Classification: G10, G15, G18, G28, G38, K22, K33, M14, M40, N20, N40

Suggested Citation

Lowson, Esq., Linda M. and Dempsey, Ph.D., Alison L., 'ESG Financial Regulation and Reporting – Finding a Clear Way Forward' (2015-2016 Paper Series): Part One: ESG Financial Reporting — The Business Case for Alignment and Direction (June 2, 2015). Available at SSRN: https://ssrn.com/abstract=2670096

Linda M. Lowson, Esq. (Contact Author)

Global ESG Regulatory Academy™ ( email )

Washington, DC none 20052
United States

HOME PAGE: http://www.cvent.com/d/64qx7p; http://www.cvent.com/d/f4q9zg; http://www.cvent.com/d/xcqr9b

CSR Insight™ LLC ( email )

New York, NY
United States

Alison L. Dempsey, Ph.D.

Independent ( email )

Vancouver
Canada

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