The Evolution of ESG Reports and the Role of Voluntary Standards
Harvard Corporate Governance
NOVEMBER 21, 2022
At the start of the 21st century, almost no companies released ESG-related disclosures, but by 2021, most large publicly traded U.S. In our paper , we examine the evolution of ESG reports for S&P 500 companies and explore how the content of ESG reports has evolved in the absence of regulation. Our Findings.
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