This project focuses on the role of externally reported company information in enabling better decision-making and outcomes for companies and investors. Our goal is to help companies disclose relevant, decision-useful information – that is, information with a purpose – meeting the needs of investors, supporting moves towards capital markets that properly value and reward inclusive sustainable business practices.
For many businesses, managing multiple disclosure demands and increasing stakeholder pressure for environmental, social and governance (ESG) information is an ongoing challenge. Investors are increasingly a key audience, seeking to assess a company’s performance and prospects. But varied approaches, practices and additional complexities, lead to difficulties getting “decision useful” information about ESG risks and opportunities into the hands of investors.
The Purpose-driven disclosure project seeks to identify, develop and support corporate disclosure practices that:
The purpose-driven disclosure project provides practical resources addressing key disclosure questions, dilemmas and decisions to support effective and efficient disclosure practice: