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

Citation