Reporting & Disclosure

How big a role do black-box ESG ratings play in greenwashing?

- Some are critical of how ESG ratings aren’t accurate ...

More disclosure makes it more likely that ESG rating scores will diverge

- Study finds that more disclosure by a company makes ...

How to figure out which ESG framework to use

- Engagement with stakeholders – particularly investors – will help ...

For starters, link a company’s ESG business strategy to its ESG disclosures

- Rather than look externally to ESG standards to govern ...

How a human rights report can evolve over a few years

- Unilever’s first human rights report in 2016 included multiple ...

Companies are scoring better with their ESG ratings

- Investor pressure for better sustainability performance is yielding results. ...

The SEC Staff posts sample comments on climate disclosure

Here's something that Perkins Coie's Allison Handy blogged on PublicChatter.com: ...

Important food for thought! “The Big Sustainability Illusion”

- Ralph Thurm urges us to recognize “thresholds” and “allocations” ...

A few examples of ESG attestation reports in SEC filings

- So far, only a handful of companies have provided ...

A synthesis of 15 sustainability frameworks

- A group of four professors has taken the 15 ...