Benefits and Costs of Disclosing Sustainability Reports

Abstract

Two debates appear about sustainability disclosure. The cost of capital perspective argues that reporting ESG increases costs. The value creation perspective, by contrast, argues that ESG disclosure is a tool to generate competitive advantages and improve financial performance. In this chapter the benefits of and costs of disclosing sustainability reports are reviewed.

Citation

Buallay, A.M. (2022), "Benefits and Costs of Disclosing Sustainability Reports", International Perspectives on Sustainability Reporting, Emerald Publishing Limited, Leeds, pp. 77-80. https://doi.org/10.1108/978-1-80117-856-320221006