Reporting ESG, global tax evasion and road charges
The Economy, Stupid
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Restatements in ESG Reporting
The chapter discusses the restatements often found in ESG reports, particularly due to measurement changes. These restatements can potentially inflate CEO bonuses tied to ESG metrics. The speakers highlight a study conducted on the top 500 companies on the ASX, revealing a bias towards restatements that make current performance look better.
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