Accelerating the Path to “Green” through ESG Disclosure

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Course Description: Corporate Environmental, Social, and Governance (ESG) disclosure is a growing global trend. Two of the main challenges to ESG reporting include a lack of global standardization and uneven adoption of best practices in reporting. This course provides a review of the state of ESG disclosure, particularly in the European Union and the United States for comparison purposes.

What you will learn

• Define ESG and its factors
• Discuss the status of ESG reporting in the European Union and the United States for comparison purposes
• Describe several major frameworks for ESG disclosure
• Review the challenges that remain concerning ESG disclosure standardization
• Discuss the future of ESG reporting