The 2016 ET Carbon Rankings report demonstrates that investors can help drive decarbonisation of the economy and make money by switching investment to favour companies with above-average levels of carbon efficiency. It reveals that out of the world’s 2,000 biggest >>> read more

Investors are increasingly looking beyond financial statements for a more complete picture of how companies create long-term value. Although businesses have begun to address material sustainability factors in their SEC filings, the quality of these disclosures is lacking, which inhibits >>> read more

This time of year, the materiality marathon is on. Companies and consultants are on a journey to define what topics should be included in the upcoming sustainability or non-financial report. Materiality analysis can be an extremely useful and strategic exercise, with >>> read more

Drawing on the work of Reporting 3.0 – in particular, its Reporting Blueprint and forthcoming Accounting Blueprint – this panel on the final afternoon of New Metrics ‘16 facilitated an animated discussion on true materiality, exploring the broad range of definitions >>> read more

INREV, the European Association for Investors in Non-listed Real Estate Vehicles, was launched in May 2003 to act for investors and other participants in the growing non-listed real estate vehicles sector. INREV published the new Sustainability Reporting Guidelines. View our >>> read more

CSR Europe is reinforcing its work on governance and accountability through a new work stream on tax and responsible tax behaviour. This development stems from the expert roundtable that CSR Europe hosted successfully on September 27-28 in Brussels. The event >>> read more

Even though SASB, GRI, and IIRC, cater to the same market, sustainability information providers, each company’s biggest end users are different. Nevertheless some, particularly SASB and GRI, behave as if in competition with each other, which does not help either >>> read more

A growing number of investors are looking for high quality information on a company’s sustainability performance. Earlier this year Larry Fink, CEO of Blackrock, called on S&P 500 CEOs to demonstrate how environmental, social and governance (ESG) factors contribute to >>> read more

For many sustainability practitioners materiality can be a sticky subject. However, complexity and confusion are not legitimate reasons to disregard the subject entirely. Several factors are driving interest in the topic of materiality right now, including the Security and Exchange >>> read more

Investors expect companies to disclose environmental, social, and governance (ESG) information they can trust and understand.  But there is work to be done to bridge the gap between what investors want and what companies are providing. A new report by >>> read more

A while back I published an overview of the GRI Sustainability Reporting Standards Exposure Draft. Well, now, the Standards are no longer in draft form. They are in real-live-downloadable-usable-bloggable format. Not an awful lot has changed since the Exposure Draft. >>> read more

Many people ask me what changes to expect over the next few years in corporate disclosure of Environment, Social, and Governance (ESG) metrics. In the past, corporate ESG disclosures have been scattered, inconsistent, and confusing. Please don’t blame company sustainability >>> read more