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      Connecting the COVID-19 pandemic, environmental, social and governance (ESG) investing and calls for ‘harmonisation’ of sustainability reporting

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          Abstract

          We critically examine the call for ‘harmonisation’ of sustainability reporting frameworks and standards that occurred alongside an increase in environmental, social and governance (ESG) investing during the COVID-19 pandemic. We identify three myths that have been promulgated in calls for ‘harmonisation’ that seek to: simplify sustainability reporting and ESG analysis and shift the control for standard-setting to an investor-oriented private sector body. We argue that the myths are based on deception, misunderstandings, and disregard for both academic research and the views of sustainability practitioners. They demonstrate a lack of regard for different users of corporate sustainability information, a lack of analysis of the alternatives, an overestimation of the International Financial Reporting Standards (IFRS) Foundation’s expertise and mischaracterisation of sustainable/ESG financing.

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          Zoonotic host diversity increases in human-dominated ecosystems

          Rory Gibb, David W. Redding, Kai Qing Chin … (2020)
          Land use change-for example, the conversion of natural habitats to agricultural or urban ecosystems-is widely recognized to influence the risk and emergence of zoonotic disease in humans1,2. However, whether such changes in risk are underpinned by predictable ecological changes remains unclear. It has been suggested that habitat disturbance might cause predictable changes in the local diversity and taxonomic composition of potential reservoir hosts, owing to systematic, trait-mediated differences in species resilience to human pressures3,4. Here we analyse 6,801 ecological assemblages and 376 host species worldwide, controlling for research effort, and show that land use has global and systematic effects on local zoonotic host communities. Known wildlife hosts of human-shared pathogens and parasites overall comprise a greater proportion of local species richness (18-72% higher) and total abundance (21-144% higher) in sites under substantial human use (secondary, agricultural and urban ecosystems) compared with nearby undisturbed habitats. The magnitude of this effect varies taxonomically and is strongest for rodent, bat and passerine bird zoonotic host species, which may be one factor that underpins the global importance of these taxa as zoonotic reservoirs. We further show that mammal species that harbour more pathogens overall (either human-shared or non-human-shared) are more likely to occur in human-managed ecosystems, suggesting that these trends may be mediated by ecological or life-history traits that influence both host status and tolerance to human disturbance5,6. Our results suggest that global changes in the mode and the intensity of land use are creating expanding hazardous interfaces between people, livestock and wildlife reservoirs of zoonotic disease.
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            Accounting and the construction of the governable person

            Peter Miller, Ted O'Leary (1987)
            Article 0 comments Cited 208 times – based on 0 reviews     Review now
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              Is Open Access

              Resiliency of Environmental and Social Stocks: An Analysis of the Exogenous COVID-19 Market Crash

              Rui P. Albuquerque, Yrjö Koskinen, Shuai Yang … (2020)
              Abstract The COVID-19 pandemic and the subsequent lockdown brought about an exogenous and unparalleled stock market crash. The crisis thus provides a unique opportunity to test theories of environmental and social (ES) policies. This paper shows that stocks with higher ES ratings have significantly higher returns, lower return volatility, and higher operating profit margins during the first quarter of 2020. ES firms with higher advertising expenditures experience higher stock returns, and stocks held by more ES-oriented investors experience less return volatility during the crash. This paper highlights the importance of customer and investor loyalty to the resiliency of ES stocks.
              Article 0 comments Cited 154 times – based on 0 reviews     Review now
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                Author and article information

                Journal
                Title: Critical Perspectives on Accounting
                Publisher: Elsevier Ltd.
                ISSN (Print): 1045-2354
                ISSN (Electronic): 1045-2354
                Publication date PMC-release: 23 March 2021
                Publication date (Print): January 2022
                Publication date (Electronic): 23 March 2021
                Volume: 82
                Page: 102309
                Affiliations
                [a ]Durham University Business School, Durham University, UK
                [b ]Swinburne Business School, Swinburne University of Technology, Melbourne, Australia
                Author notes
                [* ]Corresponding author.
                Article
                Publisher Item ID: S1045-2354(21)00028-9 Publisher ID: 102309
                DOI: 10.1016/j.cpa.2021.102309
                PMC ID: 8882606
                SO-VID: c2348a29-c4b1-4bf1-803b-5b5049de17e0
                Copyright © © 2021 Elsevier Ltd. All rights reserved.
                License:

                Since January 2020 Elsevier has created a COVID-19 resource centre with free information in English and Mandarin on the novel coronavirus COVID-19. The COVID-19 resource centre is hosted on Elsevier Connect, the company's public news and information website. Elsevier hereby grants permission to make all its COVID-19-related research that is available on the COVID-19 resource centre - including this research content - immediately available in PubMed Central and other publicly funded repositories, such as the WHO COVID database with rights for unrestricted research re-use and analyses in any form or by any means with acknowledgement of the original source. These permissions are granted for free by Elsevier for as long as the COVID-19 resource centre remains active.

                History
                Date received : 18 December 2020
                Date revision received : 11 March 2021
                Date accepted : 17 March 2021
                Categories
                Subject: Article

                Keywords: covid-19,esg,sustainability reporting,harmonisation
                Data availability:
                Keywords: covid-19, esg, sustainability reporting, harmonisation

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