What is it about?

The Dow 30 represent leading companies in the United States. We show that these companies generally disclose environmental, social, and governance related information when that information is required by regulation, expected by investors, or relates to high-profile events. We also show that these disclosures tend to focus on economic issues rather than climate change or labor-related issues.

Featured Image

Why is it important?

Climate change, fair and safe labor practices, and appropriate company oversight are important global issues that will continue to impact society for years to come. Our findings imply U.S. companies are generally not transparent in how they address these issues unless that transparency is economically relevant or required for regulatory compliance.

Read the Original

This page is a summary of: An analysis of Dow 30 global core indicator disclosures and environmental, social, and governance‐related ratings, Journal of International Financial Management and Accounting, September 2020, Wiley, DOI: 10.1111/jifm.12123.
You can read the full text:

Read

Contributors

The following have contributed to this page