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The State of Disclosure Report examines the quality of corporate disclosure on SASB topics, offering insights into how efficiently those industry-specific risks and opportunities are priced by markets.
The State of Disclosure Report is a reference document for investors and other users of financial information who are looking to better understand the material sustainability risks and opportunities embedded in their portfolios. By providing an overview of the quality of existing corporate disclosure on SASB topics, the report aims to provide these users with an improved understanding of how efficiently those risks and opportunities are currently being priced within an industry-specific context. Additionally, the report will provide a baseline against which future disclosure analyses may be measured, providing investors and other users of this information with insight into evolving trends related to corporate disclosure practices, market pricing, and key areas to be addressed in corporate engagement and portfolio risk management.