ARTICLES
MOST RECENT ARTICLES
Announcing My Free Book “The Anti-ESG Ecosystem”
Announcing My Free Book “The Anti-ESG Ecosystem”
There is no single event which launched the Anti-ESG campaign which led, after only six years, to a robust Anti-ESG Ecosystem. The ecosystem is the subject of my book and what...
Note to Subscribers
Note to Subscribers
Dear All, I had a little hiccup with Substack this morning and the wrong post went out. I will be posting the one about the anti-ESG ecosystem book on Sunday. The one I just sent...
Auditing the Machines
Auditing the Machines
Earlier this week I published Stories I Won’t Remember Writing by Claude (author) and me (editor). In my Substack post I mentioned that I had asked him to write me a process memo...
Is Global Regulation of AI Possible?
Is Global Regulation of AI Possible?
Last week I told a story about companies. The ones with the best AI models tend to guard them; the ones playing catch-up tend to give theirs away. Where a player sits, I argued,...
Stories I Won’t Remember Writing
Stories I Won’t Remember Writing
It is with great pleasure and excitment that I announce what I believe to be the first collection of short stories written entirely by an AI agent. Or at least a collection where...
Chinese Silk and the Phoenician Alphabet
Chinese Silk and the Phoenician Alphabet
For roughly 2,000 years one civilization guarded a secret the rest of the world would have paid almost anything to learn—and made sure it stayed guarded. Sometime in the...
SEC Rule 14a-8 Working Paper
SEC Rule 14a-8 Working Paper
Rule 14a-8 has let shareholders put proposals to a vote for more than eighty years, and the SEC now seems poised to rewrite or repeal it. In an October 2025 keynote, Chairman...
Some Further Thoughts on Sustainability and Financial Performance
Some Further Thoughts on Sustainability and Financial Performance
Yesterday the Harvard Business Review published a short piece written by Shiva Rajgopal and me titled “AI Can Measure How ESG Really Impacts the Bottom Line.” The foundation for...
AI Can Measure How ESG Really Impacts the Bottom Line
AI Can Measure How ESG Really Impacts the Bottom Line
Recently, the two of us put four widely available large language models to work on ExxonMobil’s public disclosures. The goal was not to produce another ESG score, and it was not...
A Safe Harbor for Financially Material Sustainability Disclosures
A Safe Harbor for Financially Material Sustainability Disclosures
On May 29, 2026, the Securities and Exchange Commission proposed rescinding its climate-related disclosure rule in its entirety. The rule, adopted in March 2024, had been stayed...
Writing a Comment Letter to the SEC on Semiannual Reporting
Writing a Comment Letter to the SEC on Semiannual Reporting
On May 5, 2026 the SEC issued a proposed rule on semiannual reporting “to allow companies to file semiannual reports on new Form 10-S in lieu of quarterly reports on Form 10-Q to...
CSOs Need to Buck Up
CSOs Need to Buck Up
Part 2 of “Making Sustainability Financially Relevant: A Man/Machine Collaboration” by Professor Shivaram Rajgopal and me is titled “The Operating Manual: Making It Work Inside...
The Meridian Institute Grows Up
The Meridian Institute Grows Up
The London campus opened in September 2031 with 47 students and a space in Clerkenwell that had been a design studio and before that a printworks and before that…
The AI Data-Center Panic Is Running on False Facts
The AI Data-Center Panic Is Running on False Facts
In my last piece, I argued that opposition to AI data centers has outgrown its origins. It is no longer a fringe environmental complaint or a local zoning nuisance; it has become...
The Birth of the Meridian Institute
The Birth of the Meridian Institute
January 14, 2029. Delaware has just registered the Meridian Institute as a public benefit corporation (PBC) and it exists now, legally, as a thing in the world. PBC. Not a...
Subscribe to my Substack
Subscribe my Substack to receive the latest news, articles and exclusive podcasts every week