On November 7, 2018 in a ceremony at the London Stock Exchange the Sustainability Accounting Standards Board (SASB) announced that on October 16, 2018 its standards had been...

Larry Fink, the Chairman and CEO of BlackRock, has become famous for his annual letter to CEOs. For several years he has been exhorting them to generate profits through purpose,...

That is the conclusion one reaches after reading the latest report by the Corporate Human Rights Benchmark (CHRB), which was set up by investors and civil society organisations...

At the end of 2018, the Sustainability Accounting Standards Board (SASB) released the codified version of its standard that established measurement and reporting criteria for...

There is now a general consensus that the private sector has a critical role to play in accomplishing the 17 Sustainable Development Goals (SDGs). Doing this is easier said than...

The last 20 years have seen a shift from socially responsible investing (SRI) to sustainable investing. SRI was originally defined by values-based exclusions of companies with...

In his already highly-cited most recent letter to CEOs, Larry Fink, Chairman and Chief Executive Officer of BlackRock, stated that they will be asking companies they invest in to...

Materiality is a fundamental concept in corporate reporting of all kinds. A piece of information is considered material if it would influence someone’s decision. It is audience...