ESG Best Practices and Oversight
- Capital Group. (2022). ESG Global Study 2022. https://www.capitalgroup.com/advisor/insights/articles/esg-global-study-2022.html
- Grant Thornton & Association of Certified Fraud Examiners. (2022). The next era of fraud: ESG and the fraud risk landscape. https://www.grantthornton.com/library/whitepapers/audit/2022/the-next-era-of-fraud-esg-and-the-fraud-risk-landscape
- U.S. Securities and Exchange Commission. (2021). Division of Examinations risk alert: The staff’s observations and concerns regarding firms’ ESG practices. https://www.sec.gov/files/esg-risk-alert.pdf
- U.S. Securities and Exchange Commission. (2022). SEC charges Brazilian mining company Vale S.A. with making false and misleading claims about dam safety prior to deadly collapse. https://www.sec.gov/news/press-release/2022-73
- U.S. Securities and Exchange Commission. (2024). Statement on the disbandment of the Climate and ESG Task Force. https://www.sec.gov/news/statement/disbandment-climate-esg-task-force-2024
- Global Reporting Initiative. (2024). GRI standards. https://www.globalreporting.org/standards/
- Sustainability Accounting Standards Board. (2024). SASB standards. https://www.sasb.org/standards/
- United Nations Principles for Responsible Investment. (2024). What are the Principles for Responsible Investment? https://www.unpri.org/about-the-pri/what-are-the-principles-for-responsible-investment
ESG Fraud Dynamics in an Evolving Environment