Will the SEC adhere to the concept of materiality when formulating new climate risk disclosure rules?
Companies should seize the opportunity to engage with the SEC to help craft efficient and responsive climate change disclosure rules.
Will the new ISO standard prompt companies to begin voluntarily reporting an assortment of human capital metrics?
The group says its new standards are “an important milestone for global capital markets,” combining industry specificity with financial materiality.
If news events in 2017 swayed directors to more highly value sustainability disclosures, the effect has apparently worn off in 2018, a study suggests.
The use of effective internal controls around sustainability performance data is not just a 'nice to have'; it’s a must-have.
But investor demand for environmental information will drive companies to disclose it, Mary Schapiro says.
ESG disclosure can build public trust and thereby influence a company’s ability to operate.
Developing guidelines fit neatly with what highly strategic finance chiefs are trying to accomplish.
The Sustainability Accounting Standards Board is looking for a few good companies to be part of its test program on how to disclose environmental and social issues to investors.
