An analysis of Dow 30 environmental, social, and governance disclosures

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.

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Photo by Markus Spiske on Unsplash

Photo by Markus Spiske on Unsplash

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.