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CSR Research: Sustainability Reporting

Voluntary Sustainability Reporting Water

Voluntary sustainability reporting: Key factors that influence water disclosure

Companies’ likelihood of disclosing information about their water management voluntarily is impacted mostly by internal factors, including self-regulation and internal governance measures, and external factors, including operating in a water-intensive industry.

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environmental regulations reduce emissions at proactive companies

Do environmental regulations reduce emissions? Yes, when a company is proactive

RESEARCH BRIEF - Having existing emissions commitments, in addition to company and country-level factors, plays a role in whether government environmental policies reduce emissions at a company.

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esg disclosure benchmarks for companies

Want to understand your ESG disclosure benchmark? Look at companies that are listed like yours

RESEARCH BRIEF - Firm-specific characteristics—such as stock exchange cross-listing—have greatest influence on number of ESG disclosures.

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recognition awards for csr

When can recognition awards for CSR performance make a difference to the bottom line?

RESEARCH BRIEF - Researchers studied more than 2,200 companies to analyze the effect of winning any CSR award on financial performance, as measured by Tobin’s Q.

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esg news affect stock prices

Does ESG news affect stock price? Only if it’s financially material

RESEARCH BRIEF - Researchers studied ESG information from a wide variety of sources—including reports by analysts, media, advocacy groups, and government regulators— for 3,000 companies...

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ESG ranking and corporate debt - 1

Increased ESG ranking lowers the cost of corporate debt

RESEARCH BRIEF - Researchers examined more than 1,500 bonds from S&P 500 companies and the firms’ ESG scores to determine if there is a relationship between a company’s score and their cost of debt.

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SDG

How industry-related factors affect SDG-related reporting

RESEARCH BRIEF - Researchers studied firm ESG reporting across 36 countries with both developed and developing economies to understand what factors might influence whether a firm would report ESG metrics in alignment with SDGs.

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esg disclosure benchmarks for companies

Does more robust ESG disclosure reduce a firm's future earnings risk?

RESEARCH BRIEF - To investigate the relationship between ESG disclosure and future earnings risk, researchers studied disclosure scores and analyst forecast data for 1,004 S&P Global 1200 firms

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