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23 February 2021 / Brief
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Copy LinkThis report draws on an empirical global study of more than 1,900 large-cap companies that looks at the possible mechanisms that could help to reduce the mismatch between firms’ ESG disclosure and ESG performance. The findings show that firms exposed to greater scrutiny are less likely to exhibit ESG mismatch, and suggest that ownership and governance factors are significant in lessening the disparity between firms’ ESG disclosure and ESG performance.
This report draws on an empirical global study of more than 1,900 large-cap companies that looks at the possible mechanisms that could help to reduce the mismatch between firms’ ESG disclosure and ESG performance. The findings show that firms exposed to greater scrutiny are less likely to exhibit ESG mismatch, and suggest that ownership and governance factors are significant in lessening the disparity between firms’ ESG disclosure and ESG performance.
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