Environmental, Social and Governance (ESG) Issues in Institutional Investor Decision Making

The Canadian Institute of Chartered Accountants (CICA) has released a Discussion Brief titled “Environmental, Social and Governance (ESG) Issues in Institutional Investor Decision Making.” The brief discusses the findings of interviews with institutional investors and reviews current market and regulatory trends and existing regulatory requirements related to environmental, social and governance issues. It also presents options for improving the provision and use of ESG disclosure for investor decision making.