Former Vice President Mike Pence is not a professional investor. In fairness, neither am I. Good investing is a difficult and complex thing to do. So let me say, without any...

Last month I sat down with Dianne McKeever, the Co-founder and CIO of Ides Capital, an impact activist investor. We met one morning at a Le Pain Quotidien in midtown Manhattan....

It is currently an exciting time in the world of setting standards for sustainability reporting. It is also a complex and confusing one. Last year saw the IFRS Foundation...

Speed is not always your friend. Sometimes it’s better to take the time to make the right decision than to rush to meet a false deadline. In this instance I am referring to the...

The internal audit (IA) function is a largely unseen and unsung one compared to ones like sales and marketing, operations, and finance. But it is an essential one. Recently its...

Grift (intransitive verb): Engage in petty or small-scale swindling Grift (noun): A petty or small-scale swindle The U.S. Dictionary It has been easy to see that the Alt-Right is...

Despite their reputation in the 1980s as corporate raiders, most private equity firms attempt to improve the performance of their portfolio companies through better corporate...

In January of last year I noted how the narrative on sustainability reporting had changed from the belief that market forces will determine the standards because there is no need...

Next year marks the 50th anniversary of my graduation from MIT with a bachelor’s degree in pure mathematics. As an entering freshman I had dreams of doing important work such as...

At a Financial Times Moral Money conference on May 20, 2022, Mr. Stuart Kirk, Global Head of Responsible Investment at HSBC Asset Management, and a former journalist at the FT...

In this post, we provide comments on the proposed rules. We appreciate the opportunity to provide comments on the proposed rules relating to the Modernization of Beneficial...

The mission of the SEC is to protect investors. Key to this is providing them with the information they need to make their capital allocation decisions. On March 21, 2022 the...

In the last several weeks, most of the attention in the corporate governance world has been focused on the drama playing out between Elon Musk and Twitter’s board of...

Shareholder activism—the practice of buying small stakes in public companies and pushing for change—is one of the best tools we have for holding companies accountable. The...

On March 24, 2022 the IFRS Foundation (the Foundation) and the Global Reporting Initiative (GRI) published a press release announcing “a collaboration agreement under which their...