…in all 77 industries organized into 11 sectors, developed by the Sustainability Accounting Standards Board (SASB), to the 169 targets of the SDGs. Mapping these issues to the SDGs’ targets enabled us to assess how each industry is…
…where the reporting should be done (e.g., the annual report or a sustainability report) or which frameworks and standards to use, of which there are many. The investment community has been supportive of this law, if anything feeling…
According to a recent report by the KPMG Integrated Reporting Center of Excellence, in 2018 there were 414 self-declared integrated reports by Japanese companies. This is up from 24 in 2010, a compound annual growth rate of 43 percent. For…
…the portfolio company, although typically not in terms of “sustainability” or ESG and is done more informally. There is an easy way to improve this situation. A collection of leading LPs could come together and agree upon a…
Integrated reporting is a business process that culminates in the publication of a report that explains how an organization creates value over the short-, medium-, and long-term. In terms of content and time horizon, an integrated report…
…“The Investor Revolution: Shareholders Are Getting Serious About Sustainability,” which I wrote with Svetlana Klimenko of the World Bank. We give six…
…in all 77 industries organized into 11 sectors, developed by the Sustainability Accounting Standards Board (SASB), to the 169 targets of the SDGs. Mapping these issues to the SDGs’ targets enabled us to assess how each industry is…
…mandatory reporting standards are a prerequisite for effective “sustainability” or “nonfinancial” corporate reporting. Specifically, we ask whether the existing standard-setting regime for financial reporting—that of the US Financial…
…of in all 77 industries organized into 11 sectors, developed by the Sustainability Accounting Standards Board (SASB), to the 169 targets of the SDGs. Mapping these issues to the SDGs’ targets enabled us to assess how each industry is…
Many executives across the globe believe that a company’s board of directors has a fiduciary duty to place shareholders’ interests above all others. However, this view of shareholder primacy is an ideology, not the law. Our research on the…
…Union regarding the “Motion: This House believes that corporate sustainability reporting should be mandated, and standardised by FASB and IASB, for it to be…
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