The UNEP FI Asset Management Working Group and the Markets & Valuation Work Stream of the World Business Council for Sustainable Development (WBCSD) have jointly published this report providing key insights for companies and investors on how their business and investment philosophy and practices going forward can better address the why, what and how of communicating corporate environmental, social and governance (ESG) performance to the capital markets. The report is based on a series of UNEP FI-WBCSD workshops held globally in 2008, as well as key events in 2009. These provided a platform for companies and investors to collectively address barriers within capital market valuation processes that inhibit the proper disclosure and assessment of corporate ESG performance—underpinning the materiality of ESG factors to long-term, sustainable business value and to the performance of investment portfolios. Business leaders and investors can use the report as a tool to advance the integration of ESG factors into corporate and investment decision-making, and to continue discussing the needed evolution towards more holistic and realistic capital market valuation processes. Executive Summary Versions: Chinese, French, Portuguese, Spanish
Published: 2010 | by: UNEP FI and WBCSD

Translating ESG into sustainable business value — Key insights for companies and investors (838 KB | 33 pages)