We conduct a multidisciplinary review of how sustainable investing impacts the environment
and society. Our review starts from the insight that shareholders can create impact not only …

Impact measurement (IM) is an important tool to understand how organizations generate
non-financial value, including social and environmental impact. However, if impact is to be …

Purpose This study aims to contribute to the emerging debate about materiality with novel
insights about the signaling effects related to the disclosure of environmental, social and …

Corporate transparency is an aspirational ideal that is very difficult to achieve because
organizations can never be completely transparent. As a result, effective management of …

Calibrating environmental impacts and dependencies in financial metrics, known as natural
capital accounting (natural capital valuations; assessments), is critical for transparency and …

This white paper explores the construction of a reliable Environmental, Social, and
Governance (ESG) scoring engine, with a focus on the importance of data sources and …

Digitalization brings with it new social and governance issues and heightened responsibility,
particularly for corporations. In recent years, society has demanded more transparency from …

This study investigates the inconsistencies in ESG scores assigned by different rating
agencies. Focusing on two Indonesian palm oil companies, this paper examines the link …

The objective of this article is to analyze the environmental, social, and governance (ESG)
risks to which agri‐food companies are exposed and the various practices they adopt to …

This study examines whether auditors are innovating in their audit reports by incorporating
material environmental, social, and governance (ESG) issues from companies' sustainability …