Connecting the COVID-19 pandemic, environmental, social and governance (ESG) investing and calls for ‘harmonisation’ of sustainability reporting

We critically examine the call for ‘harmonisation’ of sustainability reporting frameworks and standards that occurred alongside an increase in environmental, social and governance (ESG) investing during the COVID-19 pandemic. We identify three myths that have been promulgated in calls for ‘harmonisa...

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Detalles Bibliográficos
Autores principales: Adams, Carol A., Abhayawansa, Subhash
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Elsevier Ltd. 2022
Materias:
Article
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8882606/
http://dx.doi.org/10.1016/j.cpa.2021.102309

Internet

https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8882606/
http://dx.doi.org/10.1016/j.cpa.2021.102309

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