Recent Developments in ESG Reporting

Environmental, social, and governance (ESG) issues have become a core business concern and a central focus of investors. The ESG reporting landscape is fragmented, with hundreds of reporting standards forming what has been called an alphabet soup of acron

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Sustainable Investing and ESG Reporting

Edited by

Daniel C. Esty Todd Cort

Values at Work

Daniel C. Esty · Todd Cort Editors

Values at Work Sustainable Investing and ESG Reporting

Editors Daniel C. Esty Yale University New Haven, CT, USA

Todd Cort Yale University New Haven, CT, USA

ISBN 978-3-030-55612-9 ISBN 978-3-030-55613-6 https://doi.org/10.1007/978-3-030-55613-6

(eBook)

© The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerland AG 2020 This work is subject to copyright. All rights are solely and exclusively licensed by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed. The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. The publisher, the authors and the editors are safe to assume that the advice and information in this book are believed to be true and accurate at the date of publication. Neither the publisher nor the authors or the editors give a warranty, expressed or implied, with respect to the material contained herein or for any errors or omissions that may have been made. The publisher remains neutral with regard to jurisdictional claims in published maps and institutional affiliations. Cover image: © kaband|shutterstock.com This Palgrave Macmillan imprint is published by the registered company Springer Nature Switzerland AG The registered company address is: Gewerbestrasse 11, 6330 Cham, Switzerland

Values at Work is dedicated to all those striving to harness the power of markets and finance to protect the natural world, promote human well-being, and create a more equitable economy and society.

Acknowledgments

We are deeply grateful to a number of people and organizations that made Values at Work possible. First, of course, we would like to thank the 21 authors who contributed their time, expertise, and perspectives to this book. Their efforts within and insights about the field of sustainable finance demonstrate the leadership needed to create and fund a more sustainable planet. We are especially appreciative to our Values at Work editorial team led initially by Timothy J. Mason, Associate Director of the Yale Center for Environmental Law and Policy, and later by Tyler Yeargain and Maximilian W. Schreck, our Editorial Manager. Despite the COVID-19 pandemic, our group of Yale student editors excelled under pressure, ensuring the quality of the content in this book: Taryn Akiyama, Liam Chun Hong Gunn, Kara Hoving, Brett Cozzolino, Andy Xie, Omar Motala, Alexandra L. Wis