EFFECTS OF SASB SUSTAINABILITY REPORTING ON SHARE PRICING IN THE CONSUMER GOODS SECTOR
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Date
2021
Authors
Campista, Alissa
Journal Title
Journal ISSN
Volume Title
Publisher
University of Oregon
Abstract
As 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.
Description
37 pages
Keywords
Sustainability Accounting Standards Board, sustainability reporting, share pricing, ESG reporting, accounting