The ideas, connected
One subject. Many perspectives.
Explore the writing, conversations and ideas.
Across the archive
Showing 97–108 of 116 · Best matches first
…of 2022. The US heavyweight in sustainable business, investing and reporting has also seen the ESG (environment, social & governance) context change completely, especially in the deeply divided United States. Where ESG policies were…
…a workshop with a small group of investors, rating agencies, and corporates from the automotive, shipping and consumer goods sectors to discuss what it would take to accelerate action towards a net-zero economy. The wide-ranging…
…right about this. Sustainability is going mainstream in the corporate and investment communities, and the ISSB will help to further accelerate this. It will give us the same high-quality standards for measuring and reporting on…
…What is needed is a uniform set of standards for measurement and reporting — just as we have for financial performance. Imagine a world where each company had to decide for itself how to measure say, revenues, or depreciate its…
…(ESG) considerations that safeguard against risks and ensure good corporate stewardship provide a natural home and framework to guard against these harms. As focus on climate change grows through COP26 has made clear, the environment…
…not protected by the business judgment rule, cannot be exculpated by corporate bylaw provisions, and cannot be indemnified through corporate policy. The duty of oversight requires directors and officers to implement information and…
…been done here from the perspective of both International Financial Reporting Standards (IFRS) and U.S. Generally Accepted Accounting Principles (U.S. GAAP). For the former, I relied heavily on the work of Mr. David Pitt-Watson. For the…
…presenting a misleading view. Investors should use their votes on corporate board members and the company’s auditor to signal demand for reliable financial reports that make climate impacts clear. At the end, I also raised the issue of…
…giving to climate change, there is now a real opportunity to improve corporate disclosures on climate change. Of course, the naysayers haven’t gone away, such as Rep. Anthony Gonzalez (R-Ohio) who argues that the motivation behind…
…markets I’ve seen in 25 years. That’s also created problems for corporates, who, for 40 or 50 years, have been focused purely on shareholder returns, and are now being asked to focus on non-financial metrics. One of the things you’ve…
…The current state-of-the-art involves just scanning for words in corporate-issued documents. This is inadequate. Instead, we should use more solid metrics such as proportions of the workforce that are employed rather than on temporary…
…the sets of existing standards, the strong commitment from the corporate community through the IBC, and optimize the positive aspects of the enforcement powers of government of the European Union. I will expand on this below. The…
Search covers the text and metadata available on this site. Heavy Lifting results include saved public posts and excerpts; audio and video are searched by available descriptions, not speech.
