OIL2012. Developments in ESG Disclosure Frameworks

Investor and lender interest in environmental, social, and governance (ESG) information is growing rapidly. This session will compare and contrast commonly used disclosure frameworks, including the Sustainability Accounting Standards Board (SASB), Global Reporting Initiative (GRI), and Task Force on Climate-Related Disclosure (TCFD) recommendations.

Learning Objectives:

• Define the different approaches and intended audiences for SASB and GRI reporting
• Recognize the primary elements of the TCFD’s recommended disclosures
• Identify applicable ESG reporting best practices