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<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>