In Brief The demand from users for environmental, social, and governance (ESG) information has continued to grow, but standards remain under development and reporting is…
In Brief The demand from users for environmental, social, and governance (ESG) information has continued to grow, but standards remain under development and reporting is…
In Brief Sustainability investing continues to grow in popularity, but the lack of standardization in sustainability reporting poses a challenge for investors wishing to maximize…
Financial Reporting: Entering Uncharted Waters
Highlights from the 17th Annual Baruch College Financial Reporting Conference
The 17th Annual Financial Reporting Conference, hosted by Baruch College this past May 3, once again brought together regulators, standards setters, preparers, auditors, and users…
Sustainable Investing for Institutions
A Case Study
Sustainable investing is at once intuitive and confusing; it seems like the right thing to do, but there are many different ways to do it.…
Table 1 Regression (1) Bloomberg ESG Disclosure = RobecoSAM + Control Variables Model Unstandardized Coefficients Standardized Coefficients T Sig. B Std. Error Beta 1 (Constant)…
In Brief Sustainability investing continues to grow in popularity, but the lack of standardization in sustainability reporting poses a challenge for investors wishing to maximize…
Sustainability Assurance Services
From a Niche to the Mainstream
The practice of sustainability reporting—the regular reporting of environmental, social, and governance (ESG) data—is quickly becoming the norm rather than the exception for global companies.…