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…she had fully re-engaged with campus life, and Professor Moretti in Accounting, the only member who had actually used an AI tool in his classroom (a fact Sandra had specifically cited in her announcement), had spent three weeks replying…
…than isolated minds. We examine the AI policies of the six leading accounting and finance journals and find every one built on flawed premises—a failure confirmed by the fact that only 0.1 percent of papers since 2023 have disclosed AI…
…stands illustrates the problem. Across 13 leading journals in accounting, finance, and management, the policies are structurally uniform. AI cannot be listed as an author, disclosure is required, and reviewers are prohibited from…
…disclosures as “controversial” not because it disagrees with carbon accounting generally, but because of the implications of the particular metric California requires. This argument ignores a basic fact about the regulatory disclosures.…
…strategies. He was the founding Chairman of the Sustainability Accounting Standards Board (SASB) and one of the founders of the International Integrated Reporting Council (IIRC). He received his Ph.D. in Sociology from Harvard…
…tool can only function if built on reliable, comprehensive carbon accounting that assigns accountability appropriately while enabling market mechanisms to operate efficiently. The September 2025 announcement of the GHG Protocol/ISO…
…agribusiness sector, valued at about $500 billion annually and accounting for over 20% of national GDP, generates approximately 40–50% of the country’s exports. The sector is vast, including over 2 million cattle operations and…
…Reporting Council (2011–2015) • Founding chairman: Sustainability Accounting Standards Board (2011–2014) June 2025, Page 3 • Founder and managing director: Perception Advisory, Inc. (1993–2007) • Manager, diagnosis and feedback…
…by 2040) and commits to rigorous monitoring by complying with high accounting standards, it does nothing to show how meeting this goal will improve its financial performance. Indeed, reasonable observers could make the case that certain…
…can’t ignore that much of the world still relies on coal, accounting for over a quarter of total global energy. China alone accounts for more than half of the world’s coal consumption, and is building new coal plants. Carbon…
…and measures in place” for “identifying, preventing, mitigating and accounting for their adverse human rights, and environmental impacts” in order “to foster the contribution of businesses operating in the single market to the respect of…
…paths many years ago when I was the Chairman of the Sustainability Accounting Standards Board (SASB). John has been a strong supporter of SASB, now part of the International Sustainability Standards Board (ISSB), to this day. We were…
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