Companies in the United States are turning to voluntary earnings guidance to prevent confusion resulting from environmental, social and governance (ESG) disclosures, according to a new study from researchers at Florida Atlantic University and the University of Vassa in Finland. Companies in the United States are turning to voluntary earnings guidance to prevent confusion resulting from environmental, social and governance (ESG) disclosures, according to a new study from researchers at Florida Atlantic University and the University of Vassa in Finland. Economics & Business Phys.org – latest science and technology news stories