G&A

The Expanding Public Debates About the “What” & “How” of Corporate ESG Disclosure - Hundreds of Frameworks, Standards & Guidance Available Now - and the Growing Disclosure Fatigue Challenges for Both Reporters and Users

G&A's Sustainability Highlights (02.25.2021)
Newsletter

Corporate sustainability / ESG reporting -- What to disclose? How to frame the disclosures (context matters!)? What frameworks or standards to use?  Questions, questions, and more questions for corporate managers to consider as ESG disclosures steadily expand.

There are now many more lively discussions going on about corporate ESG / sustainability et al public disclosures and structured reporting practices -- and the growing complexity of all this, resulting often in disclosure fatigue for practitioners!

“Sustainable Investing” or Just Plain “Investing” - Where Are We in 2021? Important Milestones Provide Answers...

G&A's Sustainability Highlights (02.19.2021)
Newsletter

About Sustainable / or ESG Investing: We have traveled a far distance over the past four decades, beginning with “ethical” and “faith-based” and the more frequent “socially responsible investing” (SRI), morphing over time into “sustainable & responsible investing” (still SRI for the traditionalist) and on to “ESG investing”. And now to… how about “investing”? That is, just plain investing, as our friend and colleague Erika Karp, CEO of Cornerstone Capital Group has been long saying.

Eyes on Financial Accounting & Reporting Standards - IASB and FASB Consider “Convergence” & Separate Actions

G&A's Sustainability Highlights (2.12.2021)
Newsletter

Investors Are Calling For More Non-Financial Standards for Corporate Reporting, Less Confusion in What is Now “Voluntary” Disclosure.

Data & Disclosure Matter Heading Toward the Net Zero Economy - Tell Us About Your Company's Strategy, Please

G&A's Sustainability Highlights (2.04.2021)
Newsletter

Setting the Pace & Shaping the 2021 Sustainability Conversation

At the beginning of the calendar year, the CEO of the world’s largest asset management firms sends his annual “guidance” missive to the Chief Executive Officers of publicly-traded firms. Here is where we stand, here is what we expect, is the tone set by this global manager of investors’ assets.

US Transfer of Power to the Biden-Harris “Climate Administration” - With “Whole of Government” Approach

G&A's Sustainability Highlights (1.29.2019)
Newsletter

On January 20, 2021, the transfer of power in the Executive Branch went forward, according to the Constitution of the United States of America, and President Joseph Biden and Vice President Kamala Harris assumed the offices of the highest elected officials in the nation.

This will be the “climate administration,” President Biden has declared. And within a week a comprehensive “whole of government” approach was announced, with sweeping changes that present both risk and opportunity to the corporate community and the capital markets.

Picking Up Speed - Adoption of the FSB’s TCFD Recommendations…

G&A's Sustainability Highlights (1.21.2021)
Newsletter

Countries around the world are tuning in and exploring ways to guide companies to report on ever more important climate related disclosures.  Embracing of the Task Force recommendations is a key policy move by governments.

After the 2008 global financial crisis, the major economies that are member-nations of the “G20” formed the Financial Stability Board (FSB) to serve a think tank and forum for the world’s leading developed countries to develop strong regulatory, supervisory, and other financial sector policies.

Looking Back At 2020 & Into 2021 - Disruptions, Changes, Consistency in Climate Change Challenges

G&A's Sustainability Highlights (1.11.2021)
Newsletter

Seems like just yesterday we were celebrating the great promise of the 21st Century – the Paris Accord. Can you believe, it is now five years on (260 weeks or so this December) since the meeting in the “City of Lights” of the Conference of Parties (“COP 21”, a/k/a the U.N. Paris Climate Conference). This was the 21st meeting of the global assemblage focused on climate change challenges.

The U.S.A. & the 2015 Paris Accord: Five Years On, the Largest Economy on Earth Promises to Return - With a Cabinet of Climate Change Champions Preparing for Action

G&A's Sustainability Highlights (12.21.2020)
Newsletter

Seems like just yesterday we were celebrating the great promise of the 21st Century – the Paris Accord. Can you believe, it is now five years on (260 weeks or so this December) since the meeting in the “City of Lights” of the Conference of Parties (“COP 21”, a/k/a the U.N. Paris Climate Conference). This was the 21st meeting of the global assemblage focused on climate change challenges.

The Accounting Profession and Public Company Disclosure - How Far We Have Come With the Focus on Sustainability Matters!

G&A's Sustainability Highlights (12.18.2019)
Newsletter

Looking back 90+ years to the 1920s, corporate financial disclosure was in essence, a joke. (Why, said one public company leadership, would we ever tell investors what our real financial condition is!)  Financial reporting was voluntary!   And then…came the 1929 market crash.

Corporate Sustainability Reporting: Changes in the Global Landscape - What Might 2021 Bring?

G&A's Sustainability Highlights (12.07.2019)
Newsletter

Change is a-coming – quite quickly now – for corporate sustainability reporting frameworks and standards organizations.

Before the disastrous October 1929 stock market crash, there was little in the way of disclosure and reporting requirements for companies with public stockholders. The State of New York had The Martin Act, passed in 1921, a “blue sky law” that regulates the sales and trades of public companies to address fraud issues.

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