Emerging Trends In Corporate Sustainability Reporting

Law360, New York (February 24, 2015, 10:54 AM EST) -- Recent heightened awareness of environmental, social and governance or sustainability[1] issues among corporate executives, investors, consumers and the general public has spawned widespread corporate sustainability initiatives and public communication of ESG information in the marketplace. ESG information typically includes annual sustainability reports as well as other corporate communications such as press releases, conference presentations, legislative testimony, social media postings and much more (hereinafter collectively referred to as "ESG statements"). As different stakeholder groups begin to make decisions or take action on the basis of ESG statements, companies increasingly face critical questions and legal risks regarding the scope and content of their sustainability reporting, as well as a need to ensure companywide consistency and accuracy of their ESG statements....

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