Henney, MicheleMcKeon, StephenHopkins, SamanthaCampista, Alissa2021-07-272021-07-272021https://hdl.handle.net/1794/2650137 pagesAs the fight for the recognition of climate change and sustainability as drivers of value becomes increasingly important, consumers, investors, and professionals seek to understand how social and environmental issues can be measured and disclosed. I seek to understand how using the standards set by the Sustainable Accounting Standards Board (SASB) can facilitate the disclosure of better information about a company’s performance. My research uses the share prices of publicly traded companies that disclose according to the SASB to calculate the rate of return and abnormal return to observe and measure the effect on their performance.en-USCC BY-NC-ND 4.0Sustainability Accounting Standards Boardsustainability reportingshare pricingESG reportingaccountingThesis/Dissertation0000-0002-1466-3222