Why And How Investor Uses ESG Information

The main purpose of the study was to conduct a survey of the investor from the different stock markets of Asia and try to develop the idea that how and why investor uses ESG information. ESG is "environmental, "social" and "governess" information is nonfinancial information reported in the financial reports according to sustainable accounting standardsMethodology The study used a survey methodology for incorporating the finding of different investors. The study adopted a questionnaire from the study of Zadeh & Serafeim (2018). A total of 60 respondents participated in the study. Findings: The finding of the study is that investor is increasingly seeing the pivotal role of the non-financial information in the financial reports. They also consider the non-financial information as a key factor for the investment decision because of the regulations to comply with ESG information that can help them avoid the risk. However, most of the investors from Asia believe that the ESG information reported is inconsistent, unavailable, and not verified.