Department or Program
This report provides an overview of the state and history of Environmental Social Governance (ESG) reporting practices in the United States, before synthesizing examples from the public and private sector on shifts in language around ESG metrics. ESG metrics can include disclosing waste management, climate risk, employee benefits, working conditions, and shareholder rights. A special attention here is placed on environmental disclosures surrounding energy trading and emissions reporting due to the current focus from the SEC on tightening regulations around the production and distribution of renewable energy. Analysis of the range of political and social identities displayed in the commentary surrounding the SEC’s Climate-Related Financial Disclosure Regulations bill is included, providing a window into the increased polarization of ESG discourses along Democrat and Republican party lines.
Level of Access
Restricted: Campus/Bates Community Only Access
Date of Graduation
Bachelor of Arts
Demerath, Olivia. "A New Era of ESG: Corporate Rhetorics of Energy Transparency" Bates College. May 21, 2023.
Number of Pages
Available to Bates community via local IP address or Bates login.