Sustainability From a Capital Market Perspective

This chapter provides a comprehensive overview of sustainability from a capital market perspective. It introduces various initiatives and organizations that set standards and frameworks for reporting and measuring sustainability in companies. These include the Global Reporting Initiative, the Sustainability Accounting Standards Board, the Task Force on Climate-related Financial Disclosures, the Sustainable Development Goals, the International Integrated Reporting Council, and the International Sustainability Standards Board. Each of these organizations is described in detail in terms of their role, influence, and importance for the integration of sustainability aspects into companies’ capital market strategies.