After completing your accounting degree, you secured
a graduate position at an investment firm that
manages the investment portfolios of clients ranging
from small private investors to large superannuation
Your manager commented that while an increasing
number of ASX200 companies are preparing
environmental, social and governance (ESG) reports,
the quality of that information is variable.
Furthermore, international investment managers have
seen significant increasesin sustainable investments in
recent years, indicating that investor demand for
responsible investing is increasing.
Your manager has asked you to research arguments for
and against the decision usefulness of corporate ESG
reports to Australian investors. Your report will form
the basis of a presentation to clients and staff.

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