…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…
In an earlier blog , I wrote about ExxonMobil’s 2016 Mock Integrated Report which my collaborator, Mike Krzus, and I put together. This was an experiment. We were surprised to learn that Mike was able to put together a decent 40-page…
…based on mapping the material ESG issues identified by the Sustainability Accounting Standards Board (SASB) for its 79 industries aggregated into 10 sectors to the SDGs. The SDG impact of an industry is a function of the number…
…In this paper we map the 30 generic ESG issues identified by the Sustainability Accounting Standards Board (SASB) to the SDGs and their targets. We show that some SASB issues are more material for a given SDG than others. We also show…
…and myopia (setting a strategy without understanding the long-term sustainability agenda) may deliver weak or counterproductive contributions to the goals. A company’s support of the SDGs is not necessarily a proxy for doing good.
…of Siena I have written about how companies can use the work of the Sustainability Accounting Standards Board (SASB) to assess the impact they are having on the SDGs. But what about investors? For them the problem is a more difficult one…
…BD (Becton, Dickinson and Company) began its journey of including sustainability and long-term content in its earnings call, something few companies are doing today. The call itself followed the standard format of these highly scripted…
…surprisingly manageable. The key lies in leveraging the work of the Sustainability Accounting Standards Board (SASB) in the context of the SDGs. Materiality The concept of “ materiality ” is central to linking ESG outcomes to their…
Billions of people cannot meet their basic needs for food, shelter, and health. Resource scarcity and a lack of access to basic services disproportionately affect the poor and marginalized. Genuine inclusive economic growth remains…
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…
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