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External ESG Reporting Frameworks

In: The Corporate Energy Strategist’s Handbook

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  • Jimmy Y. Jia

    (George Washington University)

Abstract

There are many reporting frameworks for environmental, social, and governance (ESG) factors. The common intention is to disclose information to investors that is material to their investment decisions. Yet materiality is defined differently by various standards-setting organizations. Therefore, to understand the purpose of a reporting framework, one needs to understand the decision it is designed to support, the question it is trying to answer, and the problem it is trying to solve. Energy strategists need to know how their investors are demanding energy and climate data. They may be called upon to draft the reports or give their interpretations of reports of other organizations for insights and best practices.

Suggested Citation

  • Jimmy Y. Jia, 2020. "External ESG Reporting Frameworks," Springer Books, in: The Corporate Energy Strategist’s Handbook, chapter 23, pages 237-250, Springer.
    • Handle: RePEc:spr:sprchp:978-3-030-36838-8_23
    DOI: 10.1007/978-3-030-36838-8_23
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