CHAPTER 4

ESG Data and Disclosure

Reports, standards and the quality problem

Opening question

“Where does ESG information come from, and can I trust it?”

In this chapter

The main sources of ESG information and the chain from company to investor
What a sustainability report contains, and why reports are hard to compare
The reporting standards: GRI, SASB, TCFD and the ISSB, and who uses which
The move from voluntary to mandatory disclosure in Europe and Asia
Boundaries, units and restatements: a worked example of a misleading comparison
Estimated versus reported data, with a worked example of estimation error
Alternative data: satellites, news analytics and artificial intelligence
What listed companies in Vietnam disclose on environmental and social matters

🔒

This chapter is in the full book

Chapter 1 is free to read online. The full text of chapter 4 — with its tables, figures, worked examples and practice lab — is available in the complete edition of ESG and Sustainable Investing: From Theory to Practice — Vietnam Readiness (Volume 4, NXW Investment Library).

Read Chapter 1 free Get the full book — [email protected]

Sections of this chapter

4.1 From the company to the investor

4.2 Sustainability reports: what companies publish

4.3 Reporting standards: GRI, SASB, TCFD and the ISSB

4.4 From voluntary to mandatory disclosure

4.5 The quality problem: boundaries, units and restatements

4.6 Estimated versus reported data

4.7 Alternative data: satellites, news and AI

4.8 Assurance: who checks the numbers?

4.9 Disclosure in Vietnam

4.10 A practical checklist for ESG data

← Chapter 3: Why ESG Matters for Risk and Return Chapter 5: ESG Ratings and Scores →