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ESG Reporting: A New Standard for Investor Conï¬ dence

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  • Daniel Thuo Ndung'u

    (South Eastern Kenya University)

Abstract

Investors are closely scrutinizing company sustainability programmes, both with respect to the general conduct of business and whilst making disclosures for investors. In fact, companies can often placate existing investors while also attracting new ones as a demand driver simply by act-ing more sustainably. That doesn't just please investors, but it also helps in the services performance boosted. Shareholders already in the company should be aware of a significant push to bolster sustainability reporting and undertake more environmentally-friendly actions. Policymakers, boards and CEOs are even more focused on environmental, social and governance (ESG) issues than they already were. In November 2021, at the United Nations Climate Change Conference (COP26) in Glasgow, the International Financial Reporting Standards Foundation (IFRSF) announced the establishment of ISSB (International Sustainability Standards Board). The ISSB is to create a single high-quality, global baseline of sustainability disclosure standards in the public interest that will satisfy investor information needs. This paper discusses the new trend in international business called ESG reporting.

Suggested Citation

  • Daniel Thuo Ndung'u, 2025. "ESG Reporting: A New Standard for Investor Conï¬ dence," Africagrowth Agenda, Africagrowth Institute, vol. 22(1), pages 16-19.
    • Handle: RePEc:afj:journ2:v:22:y:2025:i:1:p:16-19
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    File URL: https://journals.co.za/doi/abs/10.10520/ejc-afgrow_v22_n1_a3
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