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…complexity. But there’s a beacon of clarity through this storm: the corporate “statement of purpose.” In the U.S., debates around the “ESG political divide” have intensified since BlackRock’s chair, Laurence Fink, discussed…
…Accounting Standards Board · Co-Founder, International Integrated Reporting Council July 6, 2026 Ms. Vanessa A. Countryman Secretary U.S. Securities and Exchange Commission 100 F Street NE Washington, DC 20549-1090 Re: Semiannual…
…the formation of the ISSB mean for the evolution and efficacy of ESG reporting? To answer that, I checked in with those who I thought would know better than most: Jean Rogers, founder of the Sustainability Accounting Standards Board…
…the formation of the ISSB mean for the evolution and efficacy of ESG reporting? To answer that, I checked in with those who I thought would know better than most: Jean Rogers, founder of the Sustainability Accounting Standards Board…
In The Long and Winding Road to Financial Reporting Standards we reviewed the history of how accounting standards came to exist in the U.S. as Generally Accepted Accounting Principles (U.S. GAAP) issued by the Financial Accounting…
…exciting time in the world of setting standards for sustainability reporting. It is also a complex and confusing one. Last year saw the IFRS Foundation establish the International Sustainability Standards Board (ISSB). The ISSB has…
…proposed rules relating to the Modernization of Beneficial Ownership Reporting. One of us, Charlie Penner, has been working in shareholder activism for over a decade, starting in traditional activism and more recently focusing on…
…The law’s drafters, working in the 1960s to address the issue of “corporate raiders,” wanted to create sensible protections against “hostile takeovers.” But they also wanted to preserve the ability of shareholders to hold…
Corporate purpose has gone mainstream. A transformation? A new world of enlightened capitalism? Not a bit of it. Even though corporate purpose statements are appearing everywhere, for most companies, it’s business as usual with some pretty…
Is integrated reporting the board’s top priority? Of course not. Purpose is. But once purpose has been defined, integrated reporting is the way the company ensures it is being achieved and communicated to shareholders and all other…
…it is safe to say that purpose has gone mainstream in the corporate narrative. A consensus is emerging that society and diversified investors are best served by companies that focus on sustainable value creation and respect the…
How much taxes companies pay and the transparency of tax reporting have been contentious issues for decades. Governments around the world have failed to create standards for transparent tax reporting, particularly on a country-by-country…
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