Date of Degree

9-2022

Document Type

Thesis

Degree Name

M.A.

Program

Political Science

Advisor

Michael Lee

Subject Categories

Business Law, Public Responsibility, and Ethics | International Relations

Keywords

ESG, corporate law, corporate responsibility, CSR, corporate social responsibility

Abstract

Variation in “good” corporate behavior can be observed across countries. Corporate social re- sponsibility (CSR) can be measured with a quantifiable environmental, social, and governance (ESG) score, which was developed in part from investor demand. ESG scores are popular among investors to make sound, responsible investment decisions and corporations to demonstrate their commitment to sustainable business practices. In a comparison of environmental and social fac- tors of US and UK firms among three industries, the British outperform their American counter- parts. The degree of disclosure regulation by their respective financial authoritative bodies ac- counts for this discrepancy.

Share

COinS