AI Can Measure How ESG Really Impacts the Bottom Line
Robert G. EcclesauthorFollow SustainabilityTenured Harvard Business School professor, now at Oxford University. 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...
A Safe Harbor for Financially Material Sustainability Disclosures
Robert G. EcclesauthorFollow SustainabilityTenured Harvard Business School professor, now at Oxford University. On May 29, 2026, the Securities and Exchange Commission proposed rescinding its climate-related disclosure rule in its entirety. The rule, adopted in March...
Writing a Comment Letter to the SEC on Semiannual Reporting
Robert G. EcclesauthorFollow SustainabilityTenured Harvard Business School professor, now at Oxford University. 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...
CSOs Need to Buck Up
Robert G. EcclesauthorFollow SustainabilityTenured Harvard Business School professor, now at Oxford University. Part 2 of “Making Sustainability Financially Relevant: A Man/Machine Collaboration” by Professor Shivaram Rajgopal and me is titled “The Operating Manual:...
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…
