All Sustainability articles
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News BriefFCA delays compliance date for certain parts of ESG rule package
The U.K. Financial Conduct Authority is pushing back the date for some firms to comply with its naming and marketing rule amid struggles to prepare for it, the FCA said Monday.
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Resourcee-Book: New audit risk landscape: ESG, cyber, more
As companies face sustainability reporting challenges, accounting and audit firms are fielding increased requests for assistance, along with demands from investors and regulatory bodies for assurance on disclosures.
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ArticleWhy compliance must play part in sustainability initiatives
A recent poll of International Compliance Association members revealed a perhaps surprising appetite within the profession for seizing expanding sustainability responsibilities.
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ArticleCCOs, take note: ESG is having its moment
The Biden administration is not so quietly making big moves in the area of ESG regulatory initiatives that should give CCOs the cachet to elevate these issues closer to the top of the priority list at their organizations.
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ArticleESG at the vanguard of company objectives in 2020
According to the latest research, 2020 may be the year when corporations finally embrace environmental, social, and governance initiatives.
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ArticleBenefits of sustainability reporting: takeaways for accounting
A former FASB member and current board member at the Sustainability Accounting Standards Board offers tips to accountants facing a heightened investor interest in sustainability.
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ResourceWhite paper: Sustainability Disclosure Goes Mainstream
Executives increasingly take stakeholder considerations into account when they make decisions, and directors have a fiduciary duty to understand the environmental and social impacts of the business and related implications to the company’s risk profile and strategy.
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ArticleNew benchmark report takes global look at CSR performance
A new benchmark report published by sustainability ratings provider EcoVadis provides a comprehensive analysis of the corporate social responsibility performance of more than 30,000 companies around the world.
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BlogReport: How to engage with investors on sustainability issues
A new report released by sustainability nonprofit organization Ceres provides a deeper look into investors’ evolving expectations on how companies should communicate and tackle the challenges and opportunities presented by global sustainability issues, including climate change, water scarcity, and human rights.
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Article
SASB prepares to codify full set of sustainability standards
The movement toward corporate sustainability reporting is approaching a big milestone as the Sustainability Accounting Standards Board prepares to codify its standards.
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Blog
ERM for ESG risks: Companies have new guidance to ponder
COSO is looking for feedback on draft guidance regarding how its ERM framework can be used to manage risks in environment, social, and governance areas.
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Blog
COSO, IAASB form ties to sustainability reporting
Sustainability reporting is breaking new ground in attaching itself to traditional financial reporting after an advocate has formed some new relationships.
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Blog
Investors demand more ESG disclosure, new study says
Investor interest is growing in getting expanded information out of companies about their environmental, social, and governance issues, based on a recent global study.
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Article
How to get listed in the Dow Jones Sustainability Index
What is the process for getting listed in the Dow Jones Sustainability Index? And is it really worth the effort? It’s a little complicated, writes Jaclyn Jaeger.
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Article
Closing the gap between risk management and sustainability
For companies complying with internal board initiatives to create a more sustainable business, integrating risk management is key, writes Jaclyn Jaeger.
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Article
Cobalt may be next big challenge for corporate sustainability
Yes, there still remains some uncertainty about the SEC’s conflict minerals rule. Four years later, notes Joe Mont, add another concern: cobalt.
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Article
Harmonizing corporate disclosure on climate change by making the most of your CDP response
Linking corporate sustainability and good business results is a big part of driving companies to adopt more environmentally responsible outlooks and operational strategies. But there is more than one way to determine that link, and harmonizing the results between various methodologies is key for creating the best kind of sustainability ...
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Article
GE unveils new approach to investor reporting
GE might seem an unlikely company to take a lead in the push to simplify financial disclosures. A multinational conglomerate with a long list of business lines, its inherent complexity might seem to make it ill-suited for such a task. And yet, GE is aggressively taking the lead, notably with ...
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Article
SEC Committee Ups Ante in Fight Against FASB Materiality Changes
Members of the SEC’s Investor Advisory Committee are ramping up their fight with FASB over proposals that redefine its approach to materiality in financial statements. The plan is “fraught with the risk that disclosures that are unfavorable to the issuer are disproportionately viewed as immaterial and as a result excluded ...
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Article
As SEC Delays on Extractive Payments, World Moves Ahead
The SEC has fought all sides on its proposed rule to disclose payments to governments for mining rights: oil and gas companies on one hand saying the rule is flawed; activists on the other saying the rule is overdue. The trouble, however, is that while the SEC tussles in court, ...