Dynamic Materiality In The Time Of COVID-19

by dennis | Apr 19, 2020 | Articles 2020, News & Analysis

Robert G. EcclesauthorFollow SustainabilityTenured Harvard Business School professor, now at Oxford University. Three months ago, in what seems like another age, I wrote about the concept of dynamic materiality. It was developed by Thomas Kuh, Andre Shepley, Greg...

The Time Has Come For Tax Reporting Transparency—Thank You Global Reporting Initiative!

by dennis | Apr 15, 2020 | Articles 2020, News & Analysis

Robert G. EcclesauthorFollow SustainabilityTenured Harvard Business School professor, now at Oxford University. How much taxes companies pay and the transparency of tax reporting have been contentious issues for decades. Governments around the world have failed to...

How Material is a Material Issue? Stock Returns and the Financial Relevance and Financial Intensity of ESG Materiality

by dennis | Apr 12, 2020 | Articles 2020, News & Analysis

Robert G. EcclesauthorFollow SustainabilityTenured Harvard Business School professor, now at Oxford University. This paper investigates the role of the intensity and relevance of ESG materiality in equity returns. Adopting the classifications of materiality provided...

Encouraging News For Companies And Investors From Some SASB Early Adopters

by dennis | Mar 22, 2020 | Articles 2020, News & Analysis

Robert G. EcclesauthorFollow SustainabilityTenured Harvard Business School professor, now at Oxford University. 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...

Here Is How To Set Global Standards For Nonfinancial Information

by dennis | Mar 18, 2020 | Articles 2020, News & Analysis

Robert G. EcclesauthorFollow SustainabilityTenured Harvard Business School professor, now at Oxford University. The opportunity has come to establish independent, rigorous global standards for nonfinancial information for companies’ environmental, social, and...