Environmental, Social & Governance Briefs

Integrated reporting expands traditional thinking, with its predominant focus on financial capital (i.e., monocapitalist), by casting a wider net to assess how value is created across multiple capitals (i.e., multicapitalist).

Recent developments concerning corporate sustainability suggest that compensation committees of public company boards of directors, as well as human resources executives, should consider the use of metrics developed to measure sustainability in incentive compensation plans.

How do asset owners tell their multi-dimensional value-creation story in ways that go beyond simplistic price signals which might mask value destruction, particularly at the collective level? By adopting Integrated Reporting (or IR as it is commonly abbreviated), we believe.

The term “natural disaster” is a misnomer. Natural ecosystems often require disturbances such as fires and floods to remain healthy. They have an inherent resilience to the occasional battering. Crises created by destructive natural events might be more aptly referred to as “social disasters,” because of the toll of life and economic damage left in their wake. Framing such events as social disasters places them in a different light, shifting the burden on all sectors of society to proactively ma

The Conference Board has launched an expanded initiative to track and benchmark societal investments, and their resulting impact, extending the organization’s 75 years of leadership in corporate citizenship research.

In this heightened environment of activism, quantitative investing and shorting, understanding who owns your company and why and even more importantly which firms do not own the stock is information that company management and the board should have in their arsenal.

There are massive institutions, entities, and laws designed to foster trust in the markets. One of those entities is the public company auditing profession itself.