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Regulation of ESG accounting

In: Research Handbook on Global Capital Markets Law

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  • Julia Morley

Abstract

This chapter considers how ESG accounting and ratings are regulated, and also, the value that they deliver to stakeholders. Noting the rapid growth in ESG regulation, mixed evidence is presented on the usefulness of ESG disclosures. Obstacles to achieving high-quality ESG disclosures are shown to include a lack of standardisation, the ambiguous nature of the concept of materiality, the magnitude of greenwashing activities and the relatively undeveloped market for assurance services. A project to develop sustainability standards by an international financial accounting standard-setter is then examined, illustrating some practical challenges to developing ESG accounting standards.

Suggested Citation

  • Julia Morley, 2023. "Regulation of ESG accounting," Chapters, in: Iris H.-Y. Chiu & Iain G. MacNeil (ed.), Research Handbook on Global Capital Markets Law, chapter 22, pages 349-369, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:20368_22
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    Economics and Finance; Law - Academic;

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