…and getting lonelier there by the day in his refusal to do any corporate reporting on climate. His company is on a global list of 167 companies compiled by Climate Action 100+ (a coalition of 575 investors with $54 trillion in…
…Stakeholder Capitalism: Towards Common Metrics and Consistent Reporting of Sustainable Value Creation.” The report suggests 21 ‘core’ metrics in the categories of Principles of Governance, Planet, People, and Prosperity, with a…
…industry manifestation are identified as Disclosure Topics to inform corporate reporting. Clearly there are other ESG issues that matter to society, but the list that are directly related to shareholder value creation is fairly small.…
…hours to do so, challenging the frequent criticism that integrated reporting is simply too difficult to do. This was an experiment and we had no idea what the results would be before we tried. Several efforts to contact the company for…
…companies listed on the Johannesburg Stock Exchange where it is a reporting requirement on a comply or explain basis, making South Africa the only country in the world to have taken this bold step. This was the result of the…
…(ESG) sustainability issues are increasingly being factored into corporate and investment strategies at the highest level. It is resulting in genuine sustainable strategies, instead of mere sustainability programs that are viewed as…
…annual gathering in the mountain resort of Davos when the global corporate leaders who will head the TCFD were announced. An important milestone in the global shift towards better and more comprehensive nonfinancial reporting, the…
…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 weeds and who…
…prospectus they had reviewed. Nothing from those reports has been incorporated, and none of our risks or predictions has been changed in light of them. Our argument fits in one sentence. The risks that most threaten Anthropic’s value are…
…three risks with no counterpart in the Anthropic inventory: the corporate name as an affirmative safety representation; post-deployment drift in a continually learning model defeating pre-release certification; and physical…
…discussion and analysis, business, legal proceedings, management and corporate governance, executive compensation, certain relationships and related-party transactions, description of capital stock, and the financial statements and notes.…
…splits the two. The organisation I worked for produced analysis of corporate climate performance meant to inform lending and investment decisions. Its intended users were banks and investors. Its payers were foundations. A great many…
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