Reporting & Disclosure

“Intangible stranded assets” can be a real impairment

- The value of intangible assets on the balance sheets ...

Working with climate is bound to break your heart

This note by Nawar Alsaadi is very powerful: One day, ...

Don’t wait to report bad ESG news

- Avoiding reporting bad news exacerbates a bad situation because ...

How companies can better ensure ESG disclosures are consistent

- Ensuring consistency involves being organized, typically through the use ...

Why don’t ESG ratings go beyond the bottom line?

This Bloomberg article discusses the debate whether ESG rating services ...

A graphic summarizing the climate reporting regimes

Here's a note from David Carlin: The Principles for Responsible ...

The very real challenges of being satisfied working in ESG

Here's a note from Harald Walkate: So you finally landed ...

The latest on ESG shareholder engagement

Here's an excerpt from this note by Rob Bauer about ...

How your company’s ESG rating may diverge from one rater to another

- The rating score that a company receives from different ...

California’s proposed “Climate Corporate Accountability Act” stalls

Here’s a a blog by Cydney Posner about the California ...