ARTICLES
Implementing the Task Force on Climate-related Financial Disclosures Recommendations: An Assessment of Corporate Readiness
Implementing the Task Force on Climate-related Financial Disclosures
Recommendations: An Assessment of Corporate Readiness
In June 2017, the Task Force on Climate-related Financial Disclosures (TCFD) published its final report of recommendationsFootnote1 for how companies should report on climate...
Material ESG Outcomes and SDG Externalities: Evaluating the Health Care Sector’s Contribution to the SDGs
Material ESG Outcomes and SDG Externalities: Evaluating the
Health Care Sector’s Contribution to the SDGs
Abstract The 17 United Nations Sustainable Development Goals (SDGs) have created a framework for environmental and social impacts, which many large institutional investors and an...
A Debate At The Oxford Union: Should FASB And IASB Set Standards For Nonfinancial Information?
A Debate At The Oxford Union: Should FASB And IASB Set
Standards For Nonfinancial Information?
On December 11, 2018, a debate will be held at the Oxford Union regarding the “Motion: This House believes that corporate sustainability reporting should be mandated, and...
The Importance Of The Consumption Sector To The Sustainable Development Goals
The Importance Of The Consumption Sector
To The Sustainable Development Goals
Previously I have written about the importance of the healthcare, resource transformation, and food and beverage sectors to the 17 Sustainable Development Goals (SDGs). The...
Three Reflections From Bank Of America’s 2017 Mock Integrated Report
Three Reflections From Bank Of America's
2017 Mock Integrated Report
In this post, I will make three reflections based on an article Mike Krzus and I wrote with the help of Carlos Solano, “Constructing Bank of America’s 2017 Mock Integrate Report:...
Exploring Social Origins in the Construction of ESG Measures
Exploring Social Origins in the Construction
of ESG Measures
Abstract As both demand and supply for information about companies’ sustainability performance continues to grow, many investors complain that the ESG data universe is getting...
The Importance Of The Food And Beverage Sector For The Sustainable Development Goals
The Importance Of The Food And Beverage Sector
For The Sustainable Development Goals
Previously I have written about the importance of the healthcare and resource transformation sectors to the 17 Sustainable Development Goals (SDGs). The underlying data for that...
The Importance Of The Resource Transformation Sector For The Sustainable Development Goals
The Importance Of The Resource Transformation Sector
For The Sustainable Development Goals
In a previous blog, “The Importance Of The Healthcare Sector For The Sustainable Development Goals,” I discussed the ways in which this sector is important to the 17 Sustainable...
The Curious Case Of Alphabet’s Lack Of Reporting Transparency
The Curious Case Of Alphabet's Lack
Of Reporting Transparency
In an earlier blog, I wrote about ExxonMobil’s 2016 Mock Integrated Report which my collaborator, Mike Krzus, and I put together. This was an experiment. We were surprised to...
The Importance Of The Healthcare Sector To The Sustainable Development Goals
The Importance Of The Healthcare Sector To
The Sustainable Development Goals
It is now widely accepted that the private sector, both companies and investors, is essential to accomplishing the 169 targets in the 17 Sustainable Development Goals (SDGs). Of...
The Relationship between Investor Materiality and the Sustainable Development Goals: A Methodological Framework
The Relationship between Investor Materiality and the Sustainable
Development Goals: A Methodological Framework
Abstract The world has great expectations for how the private sector, both companies and investors, can support the 17 Sustainable Development Goals (SDGs). In fact, it is...
The Right Way to Support the Sustainable Development Goals
The Right Way to Support the
Sustainable Development Goals
Are Companies Succeeding at the SDGs or at “SDG Washing”? When 193 member states launched the 17 Sustainable Development Goals (SDGs) at the United Nations in 2015, it was not...
Constructing ExxonMobil’s First Integrated Report: An Experiment
Constructing ExxonMobil's First Integrated
Report: An Experiment
Abstract While interest in integrated reporting is growing, the number of listed companies issuing such reports remains a very small minority. Common concerns expressed by...
In Praise Of ExxonMobil’s Reporting Transparency
In Praise Of ExxonMobil's
Reporting Transparency
My colleague and co-author, Mike Krzus, and I have just published a paper titled “Constructing ExxonMobil’s First Integrated Report: An Experiment.” In it we describe how we...
Measuring Investors’ Contributions To The Sustainable Development Goals
Measuring Investors' Contributions To The
Sustainable Development Goals
Companies and investors are being asked to support the 17 Sustainable Development Goals (SDGs) for 2030 — what some have described as “the closest thing the Earth has to a...
SUBSCRIBE TO OUR NEWSLETTER
Subscribe our newsletter to receive the latest news, articles and exclusive podcasts every week