ESG disclosure study: Strategies, risks and responsibilities for directors

By Peter Villani (March 2, 2023, 1:33 PM EST) -- Environmental, social and governance (ESG), refers to the non-financial performance criteria used to assess a company’s overall sustainability. The environmental aspect of ESG considers a company’s impact on the environment, including its carbon footprint, waste management practices and environmental sustainability initiatives. The social aspect looks at how a company treats its employees, interacts with communities and considers social and ethical issues. The governance aspect evaluates a company’s board of directors, executive compensation and corporate responsibility practices....