Reporting & Disclosure

The impact of disclosure is real (and quantifiable sometimes)

Alex Edmans provides these startling statistics in this note that ...

Survey overload? Yikes, what’s a good ESG professional to do?

- Do you need to respond to all the ESG ...

The coming role of CAMs in ESG?

- CAMs could be a tool that independent auditors use ...

Data exchange initiative launched for Scope 3 emissions

- The World Business Council for Sustainable Development launched a ...

2nd edition of the “TCFD Good Practice Handbook”

Hats off to the Climate Disclosure Standards Board and We ...

Not forgetting about GRI amidst the ISSB hubbub

Carol Adams has penned an article that is making the ...

Need to move from “single bottom line” accounting to “triple bottom line”?

- We need to question performance accounting systems that systematically ...

A big one! The new International Sustainability Standards Board (ISSB)

At COP26 a few days ago, the IFRS Foundation made ...

4 steps the SEC could take in accounting to improve climate disclosures

- 4 suggestions for the SEC to consider when implementing ...

Some design samples of ESG proxy disclosures

- Some companies have done a great job designing their ...