Corporate Responsibility And The New "Materiality"

Murninghan, Marcy; Grant, Ted
November 2013
Corporate Board;Nov/Dec2013, Vol. 34 Issue 203, p12
Trade Publication
The article discusses various factors affecting the environmental, social, and governance (ESG) domains for a business. It is stated that shareholders want greater accountability on sustainability issues related to the supply chain. Apart from shareholders, several stakeholders now demand corporate disclosure of information on a variety of ESG issues. Stock exchanges are developing new listing requirements for ESG disclosure.


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