A report by the United Nations Conference on Trade and Development finds that investors seeking environmental, social, and governance information need greater comparability.
a report published this month, the United Nations Conference on Trade and Development (UNCTAD) examines the corporate social responsibility (CSR) practices of the world’s 100 largest transnational corporations (TNRs), as well as the sustainable investment practices of the world’s 100 largest institutional investors.
The report, entitled Investment and Enterprise Responsibility Review: Analysis of investor and enterprise policies on corporate social responsibility, determines that "CSR has emerged as an important area of soft law self-regulation," and "that private policy at a large enough scale can have an impact similar to, or sometimes even greater than, public policy."
