…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…
…in all 79 industries organized into 11 sectors, developed by the Sustainability Accounting Standards Board (SASB), to the 169 targets of the SDGs. SASB has identified the material ESG issues for each industry that are important to…
In this post, I will make three reflections based on an article Mike Krzus and I wrote with the help of Carlos Solano, “Constructing Bank of America’s 2017 Mock Integrate Report: Experiment No. 3.” But first, a little context about two…
…in all 79 industries organized into 10 sectors, developed by the Sustainability Accounting Standards Board (SASB), to the 169 targets of the SDGs. SASB has identified the material ESG issues for each industry that are important to…
Search covers the text and metadata available on this site. Heavy Lifting results include saved public posts and excerpts; audio and video are searched by available descriptions, not speech.