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.…
The State of COSO and SASB
A Conversation with Robert B. Hirth, Jr.
In Brief Bob Hirth is the immediate past chair of the Committee of Sponsoring Organizations of the Treadway Commission (COSO), having served from June 2013…
ICYMI | Transforming Integrated Reporting into Integrated Information Management
A Proposal For Management Accountants
According to the International Integrated Reporting Council (IIRC), “Sustainability reporting is central to integrated reporting. Robust sustainability metrics are included in integrated reports, based on…
The notion of sustainability is not an accounting concept, or even a business concept. Indeed, common English usage defines a sustainable entity merely as one…
This article orginally appeared in our July 2016 issue. This issue features our annual coverage of Baruch College's Financial Reporting Conference. Each year, leading regulators,…
An April 2017 commentary by Jean Rogers, CEO of the Sustainability Accounting Standards Board (SASB), in Investor's Business Daily (“Sustainability Accounting Standards Represent Market—Not Regulatory—Forces…
Making the Case for Corporate Community Engagement
Legal, Accounting, and Business Strategy Considerations
Manion opened the panel by discussing employee engagement with respect to sustainability, saying, “we really think about employee engagement as a key driver of the…
Attestation Guide For Sustainability Information Published
FASB News/IASB News/AICPA News
FASB News Meeting with Japanese Board Addresses Wide Range of Issues FASB used its most recent meeting with the Accounting Standards Board of Japan (ASBJ),…
Ed Weinstein and Stanley Goldstein have been close friends for four decades and have agreed on almost everything. They were quite surprised a year ago…
The panel began with DeHihns invoking imagery of the Great Depression and the Dust Bowl to remind the audience that sustainability issues are not as…
I like to think of myself as a capital market activist, and that's where you get the title of my most recent book—The Integrated Reporting…
In Brief Corporate sustainability reporting is becoming more widespread with each passing year, and with that growth comes the need for companies to back up…
Panel Discussion on Integrated Reporting
A Practical Perspective from Preparers and Practitioners
Sullivan opened the panel by speaking about the importance of a more holistic view of corporate performance. While noting that neither traditional financial reporting nor…
In Brief As more and more companies begin to devote serious attention to sustainability reporting, many different systems of rating the depth and effectiveness of…
Transforming Integrated Reporting into Integrated Information Management
A Proposal For Management Accountants
According to the International Integrated Reporting Council (IIRC), “Sustainability reporting is central to integrated reporting. Robust sustainability metrics are included in integrated reports, based on…
The word “sustainability” can have a lot of definitions. We can think about sustainability from an environmental perspective, but we can also think about sustainability…
Sustainability Assurance: Creating Value through Integrated Thinking
The Second Annual NYSSCPA—Hedge Fund Roundtable Sustainability Investment Leadership Conference
Held in New York City on May 17, the Second Annual NYSSCPA—Hedge Fund Roundtable Sustainability Investment Leadership Conference dug deeper and expanded further than last…
This month we turn the spotlight to our second annual Sustainability Investment Leadership Conference. Once again, this unique conference brought together some of the foremost…
FASB News Conceptual Framework Discussion to Resume FASB resumed discussions on its effort to complete its Conceptual Framework—an internal guide to help the board set…
Serving the Public Interest
Improving Government Reporting and Promoting Sustainable Corporate Governance
When discussing accounting and financial reporting for governments, we need to acknowledge that corporations dominate the global economy. Fifty-two of the world's largest 100 economies…
Sustainability Roundtable
An Interview with Mervyn King and Jane-Gleeson-White
A sustainability roundtable featuring Mervyn King and Jane-Gleeson-White:
It’s Amazing What CPAs Can Do
Made to Measure
This issue features our annual coverage of Baruch College's Financial Reporting Conference. Each year, leading regulators, issuers, auditors, and users discuss the most pressing issues…
On May 6, preeminent thought leaders, global standards setters, practitioners, auditors, issuers, and investors gathered in New York for the First Annual Sustainability Investment Leadership…
On May 6 in New York City, what I believe will be viewed as an historic event was held by the Foundation for Accounting Education…
As more organizations integrate sustainability into their business strategies, the traditional role of accountants is expanding to provide sustainability reporting and assurance services. To be…
The Current State of Sustainability Reporting by Smaller S&P 500 Companies
What Do Businesses Choose to Disclose?
The financial performance of publicly traded companies is reported in accordance with SEC requirements. However, financial statements do not give much information about the impact…
Risk management procedures are intended to protect a company's long-term viability amid dynamic markets and regulatory changes. In today's economy, companies face a rapidly growing…
At the SEC, regulators are trying to bring U.S. securities regulation and disclosure into the 21st century. In April, the SEC issued Concept Release 33-10064…