Workshop 2. The Investor Perspective on the disclosure of environmental, social and governance information
The second workshop looked at ESG disclosure from the perspective of the investment community.
One objective was to better understand trends and developments in the attitudes and practices of different investors towards ESG information taking into account the heterogeneity of the investment community.
Investor interest in social and environmental issues has risen significantly
over recent years.
Investment analysts are beginning to ask more informed and detailed questions about companies’ corporate social responsibility performance.
A number of criteria need be fulfilled if ESG information is to be useful to investors.
Workshops participants mentioned that ESG information needs to be consistent over time, reliable, comparable across companies, linked to financial performance and to company strategy, but also comprehensive, so that company cannot disclose only what it wants to disclose: "the more transparency the better".