Environmental, Social and Governance Factors: Introduction to Materiality and Disclosure Requirements.
Published In: Congressional Digest, 2026, v. 105, n. 3. P. 3 1 of 2
Database: Academic Search Ultimate 2 of 2
Abstract
The article explains the concept of environmental, social and governance (ESG) factors, outlining their environmental, social and governance dimensions, associated risks for corporations, and the role of materiality in determining what information companies should disclose to investors. Topics include environmental, social and governance risks in corporate operations, debates over ESG materiality and disclosure standards, and regulatory discussions on ESG reporting requirements.
Additional Information
- Source:Congressional Digest. 2026/03, Vol. 105, Issue 3, p3
- Document Type:Article
- Subject Area:Business and Management
- Publication Date:2026
- ISSN:0010-5899
- Accession Number:192037861
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