In March 2022, the U.S. Securities and Exchange Commission (SEC) proposed new rules to enhance and standardize disclosures regarding cybersecurity risk management, strategy, governance, and incident reporting by public companies. This thought pieces discusses these proposed rules and gives examples of corporate cybersecurity disclosures to date.
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.
This Thought Piece presents letters from leadership across investor communications from the proxy statement to the annual report and sustainability/CSR/ESG report.
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.
A look at how S&P 100 companies meet EEO-1, GRI, and SASB requirements on workforce gender and racial/ethnic diversity.
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.
A review of the two most common ESG reporting frameworks and how they align with the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD)
In this Thought Piece, we explore several key themes in ESG reporting and an analysis of those taking a thoughtful approach
8 Ideas to Enhance Your ESG Reporting
Communicating Purpose in Light of BlackRock’s Letter to CEOs