{"id":1347,"date":"2023-05-15T09:45:18","date_gmt":"2023-05-15T13:45:18","guid":{"rendered":"http:\/\/www.bu.edu\/imap\/?page_id=1347"},"modified":"2023-05-15T09:45:18","modified_gmt":"2023-05-15T13:45:18","slug":"2023-fall-workshop","status":"publish","type":"page","link":"https:\/\/questromworld.bu.edu\/test-3\/events\/2023-fall-workshop\/","title":{"rendered":"Fall 2023 Workshop"},"content":{"rendered":"[bu_slideshow show_id=”1709″ show_nav=”1″ transition=”slide” nav_style=”icon” autoplay=”1″ transition_delay=”5″ width=”auto” shuffle=”0″]\n

For information about our Fall 2024 workshop, see here<\/a>.<\/p>\n

For the 2023 IMAP Fall Workshop, investors, academics, researchers, and corporate leaders gathered to discuss the <\/span><\/span>Promises and Perils of <\/span>ESG<\/span> Disclosures<\/span><\/span><\/em>. Thanks to all who joined us October 13 on BU’s campus. <\/span><\/span>\u00a0<\/span><\/p>\n

Executive Summary<\/h3>\n

ESG (Environment, Social, Governance)<\/span> disclosure<\/span>s<\/span> <\/span>current<\/span>ly<\/span> reflect highly varied firm and industr<\/span>y <\/span>approaches and<\/span> <\/span>are rapidly evolving. It <\/span>seems <\/span>likely that the current <\/span>diversity in <\/span>practice will <\/span>slowly <\/span>coa<\/span>lesce into more standardi<\/span>zed<\/span> reporting<\/span>, consistent with <\/span>major inflection points in <\/span>disclosure\/reportin<\/span>g regime<\/span>s <\/span>seen<\/span> in past decades. <\/span>Initial challenges in measuring key ESG attributes should not excuse th<\/span>e <\/span>much-needed<\/span> ongoing development of these metrics<\/span>.<\/span> There ar<\/span>e <\/span>likely benefi<\/span>ts<\/span> to continued standardization of ESG disclosures, to both <\/span>level the playing field <\/span>and enhance comparability across firms.<\/span> Top firms already have <\/span>high <\/span>awareness of key ESG topics affecting thei<\/span>r <\/span>business and<\/span> are taking proactive steps t<\/span>o <\/span>disclo<\/span>se<\/span> <\/span>high quality information regarding them.<\/span> This includes an evolving view that ESG and financial reporting are not distinct, but rather complementary ways of presenting key informatio<\/span>n <\/span>regardi<\/span>ng<\/span> the firm and its p<\/span>erformance.<\/span> There i<\/span>s <\/span>likely<\/span> a<\/span> useful role for strong regulators\/attestation to ensure implementation that is uniform and high quality, as ES<\/span>G disclosure regulation continues to evolve.<\/span><\/span>\u00a0<\/span><\/p>\n[collapsible heading=”Key Takeaways” elem=”h4″]\n