Corporate Environmental, Social, and Governance (ESG) disclosure is a growing global trend. Two of the main challenges to ESG reporting include a lack of global standardization and uneven adoption of best practices in reporting. This course provides a review of the state of ESG disclosure, particularly in the European Union and the United States for comparison purposes.
What you will learn
- Define ESG and its factors
- Discuss the status of ESG reporting in the European Union and the United States for comparison purposes
- Describe several major frameworks for ESG disclosure
- Review the challenges that remain concerning ESG disclosure standardization
- Discuss the future of ESG reporting
