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ArticleBusiness & sustainability

Comment: The EU’s CSDDD usurps the role of US fiduciaries

…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…

responsible-investor.comRead the Piece

ArticleBusiness & sustainability

Seeking Common Ground in the Politicized Debate About ESG

…material. Good guidance on this is provided by the “Sustainability Accounting Standards Board” (SASB), now part of the International Sustainability Standards Board (ISSB). , can be quite helpful if this bill is passed. The SASB website…

Harvard Law School ForumRead the Piece

ArticleBusiness & sustainability

From the ESG Culture Wars to Focusing on the Issues

…includes every material ESG issued identified by the Sustainability Accounting Standards Board (SASB) for the oil & gas exploration and production industry. SASB merged with the International Integrated Reporting Council (IIRC) to form…

corporate-reporting.comRead the Piece

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