The Global Sustainability Standards Board (GSSB) of the Global Reporting Initiative (GRI) transitioned from issuing “guidelines” to more formal “standards” in October 2016. The new…
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.…
The Current State of Sustainability Reporting
A Work in Progress
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…
The Profession’s Role in Sustainability Advocacy
Challenging CFOs to Join the Movement
For the past 15 years of my 40-year career in the hospitality sector, I have been advocating for hotel companies, and the tourism industry at…
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…
Sustainability Reporting Becomes the New Normal
An Interview With Tim Mohin
As part of our Voices of the Profession series, The CPA Journal speaks with Global Reporting Initiative CEO Tim Mohin about the most significant issues in sustainability…
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…