…Ambert on UnsplashProfessor 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…
Investors need information about financially relevant sustainability performance — 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…
The SEC should issue an Interpretive Release — On May 29, 2026, the Securities and Exchange Commission proposed rescinding its climate-related disclosure rule in its entirety. The rule, adopted in March 2024, had been stayed within weeks,…
…Last week Professor Shiva Rajgopal and I published our book “Making Sustainability Financially Relevant: A Man/Machine Collaboration.” We think it’s a timely and much needed book. Over the past five years, “sustainability” and the…
…on its board for two years while a partner at PwC. The International Sustainability Standards Board (ISSB) had been formed a year earlier and the drama about ISSB’s standards and those being developed by
EFRAG’s approach to sustainability reporting — Photo by OurWhisky Foundation on UnsplashThe last five years have witnessed enormous anti-ESG pushback from elected Republican officials in red states. Examples include a letter to asset…
…It is about closing loops and aligning incentives, which is what sustainability ought to mean, rather than the art of persuading people to behave better. Twenty-three years on, the field has far more vocabulary but still very little…
…of The Conservation Fund. We were both together at a small private sustainability gathering a few months ago. Also attending was The Conservation Fund’s President and CEO
And now is the perfect time to do it — Part 2 of “Making Sustainability Financially Relevant: A Man/Machine Collaboration” by Professor Shivaram Rajgopal and me is titled “The Operating Manual: Making It Work Inside Your Organization.”…
…in Their 10-Ks/20-Fs — Last week I published on Forbes.com “Does Sustainability Matter To The Oil And Gas Industry?” The basis of the piece was a simple idea. I had Dorothy ChatGPT analyze the 2024 10-Ks of Chevron, ConocoPhillips,…
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