“Ernst & Young engaged Institutional Investor to undertake an independent global survey of 163 investors, analysts, and portfolio managers to gain insight into their current practices and future needs. The firms surveyed are domiciled in the following regions: Canada and the US (48.5%); Latin America (23.3%); Asia Pacific (11%); Continental Europe (7.4%); Africa (4.3%); UK (3.7%) and Middle East (1.8%).
The survey identifies what the key trends and drivers are in the uptake and use of corporate disclosures of non-financial information. The survey provides an interesting reflection on the different practices used to assess the value of environmental, social and governance (ESG) information.”
The executive summary highlights five key findings about benchmarking, disclosure, materiality, methodology and regional bias.
You may download the survey here.