Material or Not: That is the Question in ESG Reporting

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.

A Benchmark of Letters from Leadership across: Proxy Statements, Annual Reports Sustainability/ESG/CSR Reports

This Thought Piece presents letters from leadership across investor communications from the proxy statement to the annual report and sustainability/CSR/ESG report.

What you need to know about the “new SASB”

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.

Communicating Workforce Diversity

A look at how S&P 100 companies meet EEO-1, GRI, and SASB requirements on workforce gender and racial/ethnic diversity.

A Benchmark of Letters from Leadership Across: Proxy Statements Annual Reports Sustainability/ESG/CSR Reports (Executive Summary)

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.

Trends in Investor Communications: Aligning ESG Reporting Frameworks with the TCFD Recommendations

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)

Trends in Investor Communications: Addressing Key ESG Topics Effectively

In this Thought Piece, we explore several key themes in ESG reporting and an analysis of those taking a thoughtful approach

Trends in Investor Communications: 8 Ideas to Enhance Your ESG Reporting

8 Ideas to Enhance Your ESG Reporting

Trends in Investor Communications: Communicating Purpose in Light of BlackRock’s Letter to CEOs

Communicating Purpose in Light of BlackRock’s Letter to CEOs

Trends in Investor Communications: Communicating Board Climate Responsibility in Light of Ceres and The B Team’s Recommendations

Communicating Board Climate Responsibility in Light of Ceres and The B Team’s Recommendations