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<br /> INVESTOR DEMAND FOR ENVIRONMENTAL,<br /> SOCIAL, AND GOVERNANCE DISCLOSURES:<br /> IMPLICATIONS FOR PROFESSIONAL ACCOUNTANTS IN BUSINESS<br /> 2<br /> The mission of the International Federation of Accountants (IFAC) is to serve the public interest by:<br /> contributing to the development, adoption and implementation of high-quality international standards<br /> and guidance; contributing to the development of strong professional accountancy organizations and<br /> accounting firms, and to high-quality practices by professional accountants; promoting the value of<br /> professional accountants worldwide; speaking out on public interest issues where the accountancy<br /> profession’s expertise is most relevant.<br /> The Professional Accountants in Business (PAIB) Committee serves IFAC member bodies and professional<br /> accountants worldwide who work in commerce, industry, financial services, education, and the public and<br /> not-for-profit sectors. Its objectiv<a title="ESG page 1" href="http://viewer.zmags.com/publication/15a83b62?page=1"> INVESTOR DEMAND FOR ENVIRONMENTAL, SOCIAL, AND GO</a> <a title="ESG page 2" href="http://viewer.zmags.com/publication/15a83b62?page=2"> 2 The mission of the International F</a> <a title="ESG page 3" href="http://viewer.zmags.com/publication/15a83b62?page=3"> Key Findings TO WHAT EXTENT ARE INVESTORS U</a> <a title="ESG page 4" href="http://viewer.zmags.com/publication/15a83b62?page=4"> 4 WHAT INFORMATION AND DISCLOSURES ARE </a> <a title="ESG page 5" href="http://viewer.zmags.com/publication/15a83b62?page=5"> 5 Table of Content INTRODUCTION </a> <a title="ESG page 6" href="http://viewer.zmags.com/publication/15a83b62?page=6"> 6 Introduction Responding to the widespr</a> <a title="ESG page 7" href="http://viewer.zmags.com/publication/15a83b62?page=7"> Sustainable value creation and financial re</a> <a title="ESG page 8" href="http://viewer.zmags.com/publication/15a83b62?page=8"> 8 ESG—What’s in a Name? Various labels a</a> <a title="ESG page 9" href="http://viewer.zmags.com/publication/15a83b62?page=9"> 9 Investor Types and Perspectives CLARIF</a> <a title="ESG page 10" href="http://viewer.zmags.com/publication/15a83b62?page=10"> 10 holding periods, and their recent </a> <a title="ESG page 11" href="http://viewer.zmags.com/publication/15a83b62?page=11"> 11 Current Demand from Investors for ESG Inform</a> <a title="ESG page 12" href="http://viewer.zmags.com/publication/15a83b62?page=12"> 12 Investors incorporating ESG </a> <a title="ESG page 13" href="http://viewer.zmags.com/publication/15a83b62?page=13"> 13 WHAT DO RECENT INVESTOR SURVEYS RE</a> <a title="ESG page 14" href="http://viewer.zmags.com/publication/15a83b62?page=14"> 14 Investor Approaches to Dealing with ESG Fact</a> <a title="ESG page 15" href="http://viewer.zmags.com/publication/15a83b62?page=15"> 15 related information. The McKinsey </a> <a title="ESG page 16" href="http://viewer.zmags.com/publication/15a83b62?page=16"> 16 What Specific ESG Performance Information an</a> <a title="ESG page 17" href="http://viewer.zmags.com/publication/15a83b62?page=17"> defining the ways ESG factors influence their sha</a> <a title="ESG page 18" href="http://viewer.zmags.com/publication/15a83b62?page=18"> 18 The Bloomberg ESG Valuation </a> <a title="ESG page 19" href="http://viewer.zmags.com/publication/15a83b62?page=19"> 19 Implications of Managing and Reporting ESG P</a> <a title="ESG page 20" href="http://viewer.zmags.com/publication/15a83b62?page=20"> 20 to provide earnings guidance.30 In</a> <a title="ESG page 21" href="http://viewer.zmags.com/publication/15a83b62?page=21"> LINK FINANCIAL AND NON-FINANCIAL PERFORMANCE AND </a> <a title="ESG page 22" href="http://viewer.zmags.com/publication/15a83b62?page=22"> 22 Integrated reporting offers </a> <a title="ESG page 23" href="http://viewer.zmags.com/publication/15a83b62?page=23"> Relevance will also be enhanced with the im</a> <a title="ESG page 24" href="http://viewer.zmags.com/publication/15a83b62?page=24"> 24 representatives from finance, inve</a> <a title="ESG page 25" href="http://viewer.zmags.com/publication/15a83b62?page=25"> 25 Appendix 1: Core Sector-Neutral ESG Metrics </a> <a title="ESG page 26" href="http://viewer.zmags.com/publication/15a83b62?page=26"> 26 </a> <a title="ESG page 27" href="http://viewer.zmags.com/publication/15a83b62?page=27"> Appendix 2: Additional Resources REPORTING FR</a> <a title="ESG page 28" href="http://viewer.zmags.com/publication/15a83b62?page=28"> 28 KEY PERFORMANCE INDICATORS WICI I</a> <a title="ESG page 29" href="http://viewer.zmags.com/publication/15a83b62?page=29"> emissions, water management, and climate change s</a> <a title="ESG page 30" href="http://viewer.zmags.com/publication/15a83b62?page=30"> International Federation of Accountants 545 Fifth</a>