Materiality Question Dogs SEC’s ESG Disclosure Project
Will the SEC adhere to the concept of materiality when formulating new climate risk disclosure rules?
Time for CFOs to Influence the SEC’s Climate Effort
Companies should seize the opportunity to engage with the SEC to help craft efficient and responsive climate change disclosure rules.
Human Capital Reporting Standards Finally Arrive
Will the new ISO standard prompt companies to begin voluntarily reporting an assortment of human capital metrics?
SASB Unveils Sustainability Accounting Standards
The group says its new standards are “an important milestone for global capital markets,” combining industry specificity with financial materiality.
Is Sustainability Fading from Board Agendas?
If news events in 2017 swayed directors to more highly value sustainability disclosures, the effect has apparently worn off in 2018, a study suggests.
Closing the Confidence Gap in Sustainability Data
The use of effective internal controls around sustainability performance data is not just a 'nice to have'; it’s a must-have.
Former SEC Chief Thinks Commission Could Boost Climate Focus
But investor demand for environmental information will drive companies to disclose it, Mary Schapiro says.
Sustainability Disclosure: A Matter of Public Trust
ESG disclosure can build public trust and thereby influence a company’s ability to operate.
Why Human Capital Reporting Should Matter to CFOs
Developing guidelines fit neatly with what highly strategic finance chiefs are trying to accomplish.