Reporting & Disclosure
Analysis of SEC Staff comments on climate
Here's an excerpt from this memo by Ron Kral summarizing ...
ISSB standards will help markets “speak the same language”
Here's an excerpt from this note from Persefoni's Kristina Wyatt ...
ISSB standards should include a focus on impact
In this note, Ken Pucker writes about the need for ...
Companies should be climate data planning ahead of SEC’s final rules
Here's an excerpt from this Reuters' article: For many companies, ...
Who is “a reasonable person” for “double materiality” purposes?
Sasja Beslik wades into the "materiality" debate - here's an ...
The Climate Disclosure Starter Guide
This white paper from Society for Corporate Governance and Persefoni ...
The latest climate proposal stats from annual shareholder meetings
Here is a summary from this "Climate Change Report" from ...
“How do you measure sustainability?” is the wrong question
- An over-focus on measurement can lead to ‘hitting the ...
Training for “Sustainable Development Performance Indicators”
They didn't ask me to do this - but it ...