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16 September 2026 I have been a big supporter of reporting standards for sustainability performance for nearly 40 years. I was the Founding Chairman of the Sustainability Accounting Standards Board (SASB). With Richard Barker, then a…
…Executive Summary Rule 14a-8 has governed shareholder access to the corporate proxy statement for more than eighty years, and it now stands on unusually unsettled ground. In the autumn of 2025, the Securities and Exchange Commission's…
…and internal and external communications in university, pro bono, or corporate settings. It is important to note that this case does not aim to provide a specific analysis, advocate a particular viewpoint, or offer any endorsement. For…
…views, the SEC will soon be issuing its proposed rule on climate reporting. It is important that this rule simply be about disclosures of a material risk. In terms of ESG more broadly, Mr. Crowley and I have also argued that “The key…
…on the audit committee of a company that must comply with the EU’s “Corporate Sustainability Reporting Directive” (CSRD) which went into force on…
…at the Oxford Union regarding the “Motion: This House believes that corporate sustainability reporting should be mandated, and standardised by FASB and IASB, for it to be…
Over 1,000 supporters of corporate reports that go beyond the financials to include information about a company’s environmental, social, and governance (ESG) performance are attending the Global Reporting…
…some time amongst a variety of actors, concerning whether mandatory reporting standards are a prerequisite for effective “sustainability” or “nonfinancial” corporate reporting. Specifically, we ask whether the existing standard-setting…
…Howitt took over the role of CEO of the International Integrated Reporting Council (IIRC) from Paul Druckman. A Member of the European Parliament for over 20 years, Howitt is an architect of the EU’s non-financial information…
…University of Oxford, published in the Harvard Law School Forum on Corporate Governance: The Long and Winding Road to Financial Reporting Standards, The Complex, Contentious, and Changing Nature of Financial Reporting Standards, and…
…a price on carbon than all the discussion about net zero, Scope 3 reporting, and climate transition plans. The EN-ROADS climate simulator developed by MIT Sloan School and Ventana Systems Across shows that this is one of the most…
…I can’t remember how it happened. At that time, he was Director of Corporate Governance of Legal & General Investment Management (LGIM), a large British asset manager that now has around $1 trillion dollars in assets under management.…
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