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In Substack · 116 matches across all formats
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…four years ago. He had just been appointed as the CEO of the Global Reporting Initiative (GRI) after having served on its board for two years while a partner at PwC. The International Sustainability Standards Board (ISSB) had been formed…
…Kerstin Lopatta became Chair of EFRAG’s Sustainability Reporting Board on May 1, 2026, for what was supposed to be a three-year term. Five months later, on September 30, 2026, she resigned. Corporate Disclosures reported on…
…press on with their work on sustainability and sustainability reporting. According to the Governance & Accountability Institute’s latest 2026 research, 94% of the S&P 500 and 86% of the Russell 1000 published sustainability reports…
16 September 2026 I have been a big supporter of reporting standards for sustainability performance for nearly 40 years. I was the Founding Chairman of the Sustainability Accounting Standards Board (SASB). With Richard Barker, then a…
…University of Oxford, published in the Harvard Law School Forum on Corporate Governance: The Long and Winding Road to Financial Reporting Standards, The Complex, Contentious, and Changing Nature of Financial Reporting Standards, and…
…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…
…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…
…from litigation. Phase-in periods allow firms time to develop reporting systems. Exemptions for smaller companies reduce compliance burden. These modifications disappoint progressive members but prove necessary for passage while…
…durability is uncertain, and those signals translate unevenly into corporate governance, disclosure practices, and strategic investment decisions. In this scenario, visibility is high and institutional activity is intense, yet the…
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