Case Study Analysis and Solutions

Case ID: 111120

Abstract:
Case Solution & Analysis for Mandatory Environmental, Social, and Governance Disclosure in the European Union by Robert G. Eccles, George Serafeim, Phillip Andrews
In 2011, the European Commission was deciding on how to best modify the existing European Union policy on corporate disclosure of environmental, social, and governance (ESG) information. Previous directives had recommended that European companies report ESG information, but now the EC was deciding if organizations should be required to disclose nonfinancial information. The EC had to determine what types of organizations would be required to disclose, which international framework would serve as a standard reporting guideline, and if ESG disclosure would be integrated with financial material in one annual report. This case outlines the history and trends of corporate social responsibility reporting to encourage a discussion around the decision points and implications of reporting regulations.

Keywords:
Accounting policies, Accounting standards, Competition, Competitive strategy, Corporate governance, Disclosure, EC single market, Environmental regulations, Social responsibility, Strategy, Sustainability, Mandatory Environmental Social and Governance Disclosure in the European Union Case Solution

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