Today's corporate reporting model looks broken. It is dominated by a compliance mindset, particularly in America, with an inordinate focus on technical things, not strategy. It is so separated from internal reporting that boards are unable to engage with...
The International Energy Agency (IEA) has just published its latest global greenhouse gas emission data, and it makes uncomfortably warm reading. While the recession caused a minor blip in 2009, Planet Earth is now well back on the inexorable path of...
Mandatory CSR has all sorts of INTENDED consequences, say Ioannou and Serafiem, professors at London Business School and Harvard, respectively. Using data for 58 countries, they show that after the adoption of mandatory sustainability reporting laws and...