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…goal: CDP, the Climate Disclosure Standards Board (CDSB), the Global Reporting Initiative (GRI), and the Sustainability Accounting Standards Board (SASB), guide the overwhelming majority of ESG disclosure and the International integrated…
IMPACTS IN CHANGING CORPORATE BEHAvIOUR [2024] EBLR 527 The Limits of Reporting on Sustainability Impacts in Changing Corporate Behaviour ROBERT G. ECCLES , vANESSA HAvARD -WILLIAMS & MARK MANNING * Abstract Standards for sustainability…
In the 2014 Government Report delivered on March 5, 2015 at the Third Session of the 12th National People’s Congress, Premier of the State Council Li Keqiang noted that “China’s economic development has entered a new normal, meaning we…
…Lysanne Gray is one of those rare people who has gone from financial reporting to sustainability reporting. She started her career at PwC working in audit, corporate finance, and risk management. She moved…
On March 24, 2022 the IFRS Foundation (the Foundation) and the Global Reporting Initiative (GRI) published a press release announcing “a collaboration agreement under which their respective standard-setting boards, the International…
…complexity. But there’s a beacon of clarity through this storm: the corporate “statement of purpose.” In the U.S., debates around the “ESG political divide” have intensified since BlackRock’s chair, Laurence Fink, discussed…
…Accounting Standards Board · Co-Founder, International Integrated Reporting Council July 6, 2026 Ms. Vanessa A. Countryman Secretary U.S. Securities and Exchange Commission 100 F Street NE Washington, DC 20549-1090 Re: Semiannual…
…the formation of the ISSB mean for the evolution and efficacy of ESG reporting? To answer that, I checked in with those who I thought would know better than most: Jean Rogers, founder of the Sustainability Accounting Standards Board…
In The Long and Winding Road to Financial Reporting Standards we reviewed the history of how accounting standards came to exist in the U.S. as Generally Accepted Accounting Principles (U.S. GAAP) issued by the Financial Accounting…
…exciting time in the world of setting standards for sustainability reporting. It is also a complex and confusing one. Last year saw the IFRS Foundation establish the International Sustainability Standards Board (ISSB). The ISSB has…
…proposed rules relating to the Modernization of Beneficial Ownership Reporting. One of us, Charlie Penner, has been working in shareholder activism for over a decade, starting in traditional activism and more recently focusing on…
…The law’s drafters, working in the 1960s to address the issue of “corporate raiders,” wanted to create sensible protections against “hostile takeovers.” But they also wanted to preserve the ability of shareholders to hold…
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