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…and Robert G. Eccles examine the case for mandatory standards for sustainability and nonfinancial reporting in this 2018 Green Paper.
A discussion of the gap between sustainability commitments and operational realities, hosted by Trellis Group.
…participation. I realize my last piece, “EFRAG Is Putting European Sustainability Reporting Standards at Risk,” was a bit dense—even turgid—for most readers. So in appreciation of those not deep in the sustainability standard setting…
…so that the existing catalog would not shape it. SASB identifies the sustainability issues likely to be financially material in each industry. It was never meant to identify every material issue, and competition, financing, customer…
…maps partially to the workforce topic. Where both instruments reach sustainability-type risks, then, they are close to complements: each covers much of what the other misses. 2. Sources and Their Limits SASB comprises 77 industries in 11…
…Perspective. These pieces set the formation of the International Sustainability Standards Board (ISSB) against the history of financial reporting:I went back and re-read them. Doing so took me back more than 800 years. What follows…
…structure documentation. Compliance investments accelerate—expanded sustainability reporting teams, board committee restructuring, enhanced data systems for emissions tracking, and physical risk assessment. This compliance activity is…
…with federal funding. Two members of the firm’s Climate and Sustainability leadership team are named. Anna Holland, the Program Manager, has over 15 years of experience managing energy transition initiatives, with a background…
…place in history beyond whatever modest one I’m going to have in sustainability. Claude and I worked REALLY, REALLY hard on this. And then we killed it in a single day. Four drafts. Three separate failures, each one answered by a…
…as financially unavoidable but not elevated to strategic priority. Sustainability reports continue but emphasize operational efficiency, resilience, and compliance rather than advocacy or voluntary commitments. Governance structures…
…governance rather than by altering stated strategic objectives. Sustainability-related decisions were increasingly routed through expanded board committees, additional review layers, and formal escalation pathways designed to…
…he received tenure in 1989. He was the founding Chairman of the Sustainability Accounting Standards Board and a co-founder of the International Integrated Reporting Council. Institutional affiliations are listed for identification…
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