The Initiative for Responsible Investment at Harvard University has written a white paper on corporate disclosure entitled “On Materiality and Sustainability: The Value of Disclosure in the Capital Markets”. The paper discusses the role of mandated corporate sustainability disclosure, touching on several key areas:

• Historic background and current debate concerning corporate disclosure and sustainability, including existing legislation and legal arguments
• Definition of robust corporate and sustainability data disclosures
• Increasing interest in material sustainability data from institutional investors, stock exchanges, corporations and regulators
• The need for prioritization of material sustainability indicators, current status, methodology
• Benefits and costs of mandates material sustainability key performance indicators

To download the white paper click the following image:

On Materiality and Sustainability: The Value of Disclosure in the Capital Markets