In this thought piece we explore Nasdaq’s new Board Diversity Rules, similar Board diversity recommendations and requirements in the United States (U.S.), and examples of Board diversity disclosures in 2021 proxy statements.
In this thought piece we explore the evolving concept of materiality within the world of corporate environmental, social and governance (ESG) reporting and four “types” of materiality that have emerged: financial materiality, impact materiality, double materiality and dynamic materiality.
The new Value Reporting foundation seeks to simplify, standardize and globalize the field of corporate sustainability reporting, something for which investors and businesses have been calling for years.
This Executive Summary presents a high-level overview of letters from leadership across the investor communications spectrum from the proxy statement to the annual report and sustainability/ESG/CSR reports.
In this Thought Piece, we take a detailed look at the evolving skills reporting practices of those companies that received the NYC Comptroller and NYC Pension Funds National Boardroom Accountability Project Campaign in 2017.