Department or Program

Environmental Studies


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

First Advisor

Tyler Harper

Date of Graduation


Degree Name

Bachelor of Arts

Number of Pages



Available to Bates community via local IP address or Bates login.