Do CDP’s Disclosure Requests Constitute Selective Disclosures?

IF 2.3 Q2 BUSINESS, FINANCE Journal of Financial Reporting Pub Date : 2023-10-01 DOI:10.2308/jfr-2023-023
Xiumin Martin
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Abstract

ABSTRACT As the awareness of environmental, social, and governance (ESG) issues increases, many data vendors have emerged to meet society’s demand for ESG information. Among many roles that CDP plays, an important one is to serve as an information intermediary facilitating the communication between companies and their stakeholders. This study discusses the practices at CDP intended to enhance firm disclosure of ESG information by focusing on its disclosure request policy. It raises the concern that such practice might constitute selective disclosures of material information, thereby violating Regulation Fair Disclosure. JEL Classifications: M14; M41; M48.
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CDP的披露要求是否构成选择性披露?
随着人们对环境、社会和治理(ESG)问题意识的提高,许多数据供应商应运而生,以满足社会对ESG信息的需求。在CDP扮演的众多角色中,一个重要的角色是充当信息中介,促进企业与利益相关者之间的沟通。本研究探讨了CDP旨在加强企业ESG信息披露的实践,重点关注其披露要求政策。这引起了人们的关注,即这种做法可能构成对重要信息的选择性披露,从而违反了公平披露条例。JEL分类:M14;M41;M48。
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来源期刊
Journal of Financial Reporting
Journal of Financial Reporting BUSINESS, FINANCE-
自引率
6.70%
发文量
19
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