<br />
INVESTOR DEMAND FOR ENVIRONMENTAL,<br />
SOCIAL, AND GOVERNANCE DISCLOSURES<br />
EXECUTIVE SUMMARY<br />
2<br />
Responding to Increasing Demand from<br />
Investors for ESG Disclosures<br />
The term ESG has emerged to describe the environmental, social, and governance issues that investors<br />
might consider in the context of corporate behavior and performance. Responding to the widespread<br />
concern that investors typically do not incorporate environmental, social, and governance criteria into<br />
their investment decisions, IFAC considered the current trends in investor demand for, and use of, ESG<br />
information. This summary includes the key findings of this research and its implications for professional<br />
accountants in business.<br />
Key Findings<br />
TO WHAT EXTENT ARE INVESTORS USING ENVIRONMENTAL, SOCIAL, AND GOVERNANCE<br />
INFORMATION?<br />
ESG disclosures are increasingly used by investors to understand a<a title="ESG Brochure page 1" href="http://viewer.zmags.com/publication/8cb2a97c?page=1"> INVESTOR DEMAND FOR ENVIRONMENTAL, SOCIAL, AND GO</a>
<a title="ESG Brochure page 2" href="http://viewer.zmags.com/publication/8cb2a97c?page=2"> 2 Responding to Increasing Demand from Investo</a>
<a title="ESG Brochure page 3" href="http://viewer.zmags.com/publication/8cb2a97c?page=3"> 3 WHAT ARE THE INVESTMENT APPROACHE</a>
<a title="ESG Brochure page 4" href="http://viewer.zmags.com/publication/8cb2a97c?page=4"> 4 Implications of Managing and Reporting ESG P</a>
<a title="ESG Brochure page 5" href="http://viewer.zmags.com/publication/8cb2a97c?page=5"> 5 Core Sector-Neutral ESG Metrics Demanded by </a>
<a title="ESG Brochure page 6" href="http://viewer.zmags.com/publication/8cb2a97c?page=6"> 6 </a>
<a title="ESG Brochure page 7" href="http://viewer.zmags.com/publication/8cb2a97c?page=7"> 7 How Investors and Companies Might Consider t</a>
<a title="ESG Brochure page 8" href="http://viewer.zmags.com/publication/8cb2a97c?page=8"> International Federation of Accountants 529 Fifth</a>