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ArticleBusiness & sustainability

To Achieve Purpose, Boards Must Embrace Integrated Reporting

…specific sustainable development goals. It also explains Novozymes’ accounting policies for how it measures ESG performance. These are the basis for the “Statement of the Board of Directors and Executive Management” and the “Independent…

blog.nacdonline.orgRead the Piece

ArticleBusiness & sustainability

Quantify Your Company’s Impact on People

…and can build those into future iterations of our reporting (and accounting) models. The Covid-19 pandemic has thrust into the limelight the far-reaching impacts that business has on vulnerable people in workforces and communities…

Harvard Business ReviewRead the Piece

ArticleBusiness & sustainability

3 Ways to Put Your Corporate Purpose into Action

…in a way that is integrated efficiently with their financial accounting disclosures, are gaining acceptance. Corporations are adopting the Global Reporting Initiative (GRI) standards, the Sustainability Accounting Standards Board…

Harvard Business ReviewRead the Piece

ArticleBusiness & sustainability

Dynamic Materiality In The Time Of COVID-19

…the concept of dynamic materiality. As shown by the Sustainability Accounting Standards Board (SASB), most ESG issues are industry specific. (SASB’s Sustainable Industry Classification System [SICS] is comprised of 11 sectors and 77…

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