Environmental, social and governance (ESG) issues for institutional investor decision making

Institutional investors know that environmental, social and governance (ESG) issues can have an impact on financial performance. This discussion brief on ESG disclosures provides pointers for satisfying investors’ information needs.

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Demand for more disclosure about ESG issues is rising as more mainstream institutional investors and analysts are incorporating these factors into their decision making.

Produced by the Canadian Performance Reporting Board, Environmental, Social and Governance (ESG) Issues in Institutional Investor Decision Making discusses ESG disclosures.

You will learn about:

  • trends in ESG disclosures
  • what institutional investors said they need to know about ESG issues
  • existing regulatory requirements
  • tips for enhancing ESG disclosures
  • relevant literature and initiatives