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Public Companies: Disclosure of Environmental, Social, and Governance Factors and Options to Enhance Them

Public Companies: Disclosure of Environmental, Social, and Governance Factors and Options to Enhance Them, GAO-20-530: Published: Jul 2, 2020. Publicly Released: Jul 6, 2020. “Nonfinancial information about how a company does business (e.g., a bank’s cybersecurity program) could be an indicator of its long-term financial performance. Investors have been asking companies to disclose more on these environmental, social, and governance topics (known as “ESG”). We reviewed disclosures from 32 companies. Most included some of this information, but it wasn’t always clear or useful. For example, it was hard to compare climate or resource-related information when companies used different calculation methods or reported results in different units of measurement. We discussed several options to improve these disclosures.” [h/t Pete Weiss]

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