TY - UNPD A1 - Waas, Bernd T1 - The "S" in ESG and international labour standards T2 - Arbeitspapier / Fachbereich Rechtswissenschaft, Goethe-Universität Frankfurt am Main = Research paper / Faculty of Law, Goethe-Universität Frankfurt am Main, Nr. 1/2021 N2 - The paper examines the importance of international labour standards for ESG reporting. International labour standards exist today for almost all working conditions. There are many reasons why ESG criteria should be based on these standards. This is already happening to some extent. However, the references to international labor standards should be expanded and the existing references deepened. T3 - Arbeitspapiere / Fachbereich Rechtswissenschaft, Goethe-Universität = Research paper / Faculty of Law, Goethe University - 2021, 1 KW - Environmental, Social, and Corporate Governance (ESG) KW - ESG-reporting KW - GRI social standards KW - ILO KW - international labour standards Y1 - 2021 UR - http://publikationen.ub.uni-frankfurt.de/frontdoor/index/index/docId/56764 UR - https://nbn-resolving.org/urn:nbn:de:hebis:30:3-567643 N1 - Published in: International Journal of Disclosure and Governance, 2021, https://doi.org/10.1057/s41310-021-00121-5, available at SSRN: https://ssrn.com/abstract=3826537 PB - Goethe-Universität Frankfurt, Fachbereich Rechtswissenschaft CY - Frankfurt am Main ER -