IDEAS home Printed from https://ideas.repec.org/a/aza/jdpp00/y2021v5i1p39-49.html
   My bibliography  Save this article

On the advent of environmental, social and governance reporting and its intersection with privacy

Author

Listed:
  • Bloemendal, Martijn Ten

    (Global Privacy Counsel, AbbVie, The Netherlands)

Abstract

An emerging area of regulation in the form of environmental, social and governance (ESG) reporting is aimed at long-term sustainability and addressing the challenges of climate change and social inequality. This paper explores how ESG reporting intersects in interesting ways with well-established privacy principles under the European Union (EU) General Data Protection Regulation. The paper analyses these privacy implications in the context of the first formal ESG law of comprehensive scope — the EU Sustainable Finance Disclosure Regulation — as well as existing global ESG disclosure standards. In particular the ‘S’ of ESG encompasses issues in the employment context relating to gender equality and diversity and inclusion (D&I), thereby implicating sensitive personal data and complicating the collection of such data. In addition, the paper looks towards the question of whether there is, or should be, a ‘P’ of privacy incorporated in ESG and considers the potential development of measurable privacy metrics for this purpose.

Suggested Citation

  • Bloemendal, Martijn Ten, 2021. "On the advent of environmental, social and governance reporting and its intersection with privacy," Journal of Data Protection & Privacy, Henry Stewart Publications, vol. 5(1), pages 39-49, December.
    • Handle: RePEc:aza:jdpp00:y:2021:v:5:i:1:p:39-49
    as

    Download full text from publisher

    File URL: https://hstalks.com/article/6816/download/
    Download Restriction: Requires a paid subscription for full access.
    File URL: https://hstalks.com/article/6816/
    Download Restriction: Requires a paid subscription for full access.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Jordan Famularo, 2023. "Corporate social responsibility communication in the ICT sector: digital issues, greenwashing, and materiality," International Journal of Corporate Social Responsibility, Springer, vol. 8(1), pages 1-25, December.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:aza:jdpp00:y:2021:v:5:i:1:p:39-49. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Henry Stewart Talks (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.