Tang, Christopher S., and Tinglong Dai. "ESG Investing Has a Blind Spot That Puts the $35 Trillion Industry’s Sustainability Promises in Doubt: Supply Chains". The Conversation. (1636416000)November 09, 2021. https://theconversation.com/...
There's some discrepancy in how such rating agencies as Bloomberg, MSCI and Sustainalytics are measuring the ESG risk in the performance of supply chains. To accurately measure a company’s ESG risks, also its end-to-end supply chain operations must be considered. The EU's new Sustainable Finance Disclosure Regulation mandates investment funds to report details on how they integrate ESG characteristics into their investment decisions. The German Supply Chain Due Diligence Act, which is to become effective in 2023, requires large companies based in Germany to be responsible for social and environmental issues arising from their global supply chain networks.
Posted on 16/11/21
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