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Mandatory Environmental, Social, and Governance Disclosure in the European Union
Eccles, Robert G.; Serafeim, George; Andrews, PhillipCaso HBS-111120-EContabilidad y controlIn 2011, the European Commission was deciding on how to best modify the existing European Union policy on corporate disclosure of environmental, social, and governance (ESG) information. Previous directives had recommended that European companies report ESG information, but now the EC was deciding if organizations should be required to disclose nonfinancial information. The EC had to determine what types of organizations would be required to disc...Desde 8,20 €