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On January 6, 2017, JANA Partners, a New York–based activist hedge fund, and the California State Teachers’ Retirement System (CalSTRS) sent a letter to Apple’s board of directors that may change the future of activist investing. Citing a…
There are a growing number of investment opportunities for companies and projects developing innovative solutions to environmental and social problems. Capital in support of such initiatives, however, has not been forthcoming at sufficient…
…This high-level framework can be supplemented with guidance from the Sustainability Accounting Standards Board (SASB) on an industry’s material issues. If companies want credibility for sustainability, it is up to them to provide the…
…of what those circumstances are. In a seminal article “Corporate Sustainability: First Evidence of Materiality” Mozaffar N. Khan, George Serafeim, and Aaron Yoon showed that companies performing well on the material environmental,…
When Swedish telecommunications company Telia issued an announcement of its new commitment to sustainable business practices, the shift in strategic priority renewed shareholder trust. At the end of 2016, Stockholm-based Telia Co. AB — a…
…performance at an even deeper level. Starting with the work of the Sustainability Accounting Standards Board (SASB) and augmented by input from sector experts, I joined the BCG team in examining the relationship between financial and…
…Reporting Initiative (GRI), an independent body that has pioneered sustainability reporting from a niche practice to one now adopted by organizations around the…
Human trafficking, essentially modern slavery, is a large and growing practice, although most people are unaware of its existence and extent. Pope Francis has called it a plague on humanity. The NGO Human Rights First notes that Human…
…financial reporting standards developed over hundreds of years and sustainability reporting standards springing up separately in the last few decades. Now is the time to think about how the reporting system works together — to ensure…
…while more and more companies are proclaiming their commitment to “sustainability,” their pension funds are virtually ignoring the topic. Before I elaborate and give evidence on this, let me first provide some context. In the corporate…
Except for the last remaining climate change deniers, of which there are still a surprising number, it is generally acknowledged that many of the oil reserves that have already been discovered are “stranded assets.” This means that in…
…the way we do for financial information. In another post about the Sustainability Accounting Standards Board, I pointed out that it is now possible for companies to measure and report on the ESG issues that are material to their ability…
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