Staff of the Canadian Securities Administrators (CSA Staff or we) are today providing reporting issuers with guidance on virtual shareholder meetings.
![]()
| View Original |
What will it take to put a real S in ESG?
![]()
| View Original |
There are finite limits to our planet’s natural resources. Intensive exploitation at an increasingly rapid pace prevents nature from regenerating thus contributing to depletion and impoverishment. Our linear economic model, which consists of producing, consuming and throwing away, has a key role leading to devastating impacts on our environment.
![]()
| View Original |
Why smart companies benefit from a ‘double materiality’ reporting system.
![]()
| View Original |
I should have seen the hate mail coming. In October 2018 my Oxford colleague Professor Richard Barker and I published a Green Paper titled "Should FASB and IASB be responsible for setting standards for nonfinancial information?" Much to our surprise and delight, just two years later in September 2020 the Trustees of the IFRS Foundation published their "Consultation Paper on Sustainability Reporting." The idea was to establish an International Sustainability Standards Board (ISSB), parallel and coordinated with the International Accounting Standards Board which sets standards for financial reporting for most of the world. The U.S. has its own version called U.S. Generally Accepted Accounting Principles but they really aren't all that different.
![]()
| View Original |
Women tend to give shorter, less upbeat and clearer presentations, and include more numbers and fewer euphemisms, according to Kate Suslava of Bucknell University.
![]()
| View Original |
Slowly but surely, companies are finally acquiescing to investor requests for more granular data on diversity and inclusion.
![]()
| View Original |
ESG accounting is a mess. Competing initiatives mean there's no uniform set of standards for measuring a company's progress on sustainability. The good news is that a new initiative, the International Sustainability Standards Board, promises to do for sustainability reporting what the International Accounting Standards Board (IASB) does for financial reporting - develop standards for companies to report their performance to investors.
![]()
| View Original |