Reporting & Disclosure
How institutional investors voted on ESG matters last year
The proxy solicitor Georgeson has released its "2022 Investor Voting ...
ISSB may seek disclosure about bank’s emissions financing activities
Kristina Wyatt reports in this note: The International Sustainability Standards ...
“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 ...