ARTICLES
Why Does the SEC Want to Stifle Investors’ Incentives to Hold Management’s Feet to the Fire?
Why Does the SEC Want to Stifle Investors’ Incentives
to Hold Management’s Feet to the Fire?
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...
Vladimir Putin’s Contribution To ESG Investing
Vladimir Putin’s Contribution
To ESG Investing
Vladimir Putin’s unprovoked and brutal assault on the Ukrainian people is reverberating around the world in many ways. It will continue to do so for years, if not decades, to...
How a carbon tax would hit the earnings of US companies
How a carbon tax would hit
The earnings of US companies
A price on carbon is often cited as the only way to force behavioral change. Robert G. Eccles, Xingchao Gao, and Shiva Rajgopal analyse the financial impact of prices of $50,...
Is Stakeholder Capitalism Real Or Not?: The Natural Experiment Of COVID-19
Is Stakeholder Capitalism Real Or Not?
The Natural Experiment Of COVID-19
Harvard Law School Professor Lucian Bebchuk is an interesting and impressive individual. He grew up in Israel and there simultaneously obtained a degree in mathematics and...
A Personal Message To The Cantankerous Critics Of The International Sustainability Standards Board
A Personal Message To The Cantankerous Critics Of
The International Sustainability Standards Board
I should have seen the hate mail coming. In October 2018 my Oxford colleague Professor Richard Barker and I published a Green Paper titled “Should FASB and IASB be responsible...
At Ambienta Sustainability Is The “What” And ESG Is The “How”
At Ambienta Sustainability Is The "What"
And ESG Is The "How"
The terms “sustainability” and “ESG” are now common in both the public and private equity markets. They are also becoming increasingly common in the bank lending and debt...
We Need Universal ESG Accounting Standards
We Need Universal
ESG Accounting Standards
ESG accounting is a mess. Competing initiatives mean there’s no uniform set of standards for measuring a company’s progress on sustainability. The good news is that a new...
The ISSB Can Make Chief Sustainability Officers More Relevant or Less Relevant — They Have to Choose
The ISSB Can Make Chief Sustainability Officers More Relevant
or Less Relevant — They Have to Choose
My friend Bhakti Mirchandani has written about the historical significance of the creation of the International Sustainability Standards Board (ISSB). She is absolutely right...
Unilever’s Purpose And Sustainability Test Of Its Shareholders
Unilever's Purpose And Sustainability
Test Of Its Shareholders
I love the British press. With effortless wit and aplomb it regularly publishes articles with eye-catching titles like these from The Telegraph: “Unilever’s empire-building...
Active Ownership Vs. Active Returns: The Norway Sovereign Wealth Fund Dilemma
Active Ownership Vs. Active Returns:
The Norway Sovereign Wealth Fund Dilemma
Norway has the largest sovereign wealth fund in the world with some $1.4 trillion in assets under management. That’s $244,000 for every man, woman, and child in this country of...
The Role Of Systemic Stewardship In Addressing Income Inequality
The Role Of Systemic Stewardship
In Addressing Income Inequality
I have previously written about how investors must address income inequality in a similar manner as climate change. It’s now over three years later and the investment community...
How Leaders Can Move Beyond Greenwashing Toward Real Change
How Leaders Can Move Beyond Greenwashing
Toward Real Change
Businesses should be ready to defend what they’re doing about the climate crisis and how they’re taking meaningful action. If they don’t, they could face challenges from many...
Companies say they’re serious about corporate purpose, but investors aren’t convinced
Companies say they’re serious about
corporate purpose, but investors aren’t convinced
Corporate purpose has gone mainstream. A transformation? A new world of enlightened capitalism? Not a bit of it. Even though corporate purpose statements are appearing...
Board Responsibility for Artificial Intelligence Oversight
Board Responsibility
for Artificial Intelligence Oversight
Artificial Intelligence (AI) is quickly taking over. But not in the robot-coup type of scenario that inspires multimillion dollar box office hits. Rather, AI protects our credit...
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