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".
Downloadable documents
Summary
Summary of Workshop 2 
[222 KB]
Presentations
- Matt Christensen, EUROSIF, Overview of current practices and trends [845 KB]
- Ralf Frank, EFFAS, Key ESG performance indicators for banks [186 KB]
- Mike Krzus, Grant Thornton, Integrated Reporting [841 KB]
Background documents
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Valuing non-financial performance - initial recommendations, European CSR
Alliance Laboratory on the Valuation of Financial and Non-financial
Performance
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Valuing non-financial performance - consultation report, European CSR Alliance Laboratory on the Valuation of Financial and Non-financial Performance [4 MB]
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Key Performance Indicators for ESG , European Federation of Financial Analysts Societies [2 MB]
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Statement and Guidance on Non-Financial Reporting, International Corporate Governance Network [129 KB]
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Reaching Investors Communicating Value through ESG Disclosure, Global Reporting Initiative [5 MB]
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UNPRI Reports on progress: A review of signatories’ progress and guidance for implementation, UN Principles for Responsible Investment [4 MB]
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Transparency Guidelines for the retail SRI fund sector, EUROSIF [872 KB]
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Climate Change Investment Risk Audit – an asset owner’s toolkit, Railpen, HSBC and Linklaters [176 KB]
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ESG in the Mainstream: The Role for Companies and Investors in Environmental, Social, and Governance Integration, Business For Social Responsibility [4 MB]
Socially Responsible Investment:
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Presentation of Novethic SRI Label, Novethi [230 KB]
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The Promise of SRI Conference Report, Danish Government and Princeton University [629 KB]
Stock exchanges:
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