Abstract
Increasingly, reporting the bottom line—i.e. the finances—is not enough. This chapter explains the developing legislation requiring non-financial reporting, especially accounting for Environmental, Social, and Governance (ESG) impacts. This includes the growth in scope and complexity of private-sector guidelines for reporting as well as consideration of the UN Taskforce on Carbon-Related Financial Disclosure and the new EU mandatory disclosure regime. Finally, the chapter looks at the issue of greenwashing and how the EU taxonomy might be able to define what is sustainable in a way that limits or eliminates greenwashing.
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Notes
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Scott Cato, M. (2022). Defining, Measuring, and Reporting Sustainability. In: Sustainable Finance. Palgrave Macmillan, Cham. https://doi.org/10.1007/978-3-030-91578-0_5
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