Here’s something we’ll bet you already know: there has been pushback in certain circles against investing based on environmental, social, and governance (ESG) criteria. While often described as “anti-ESG”, some—not all, but some—of that pushback is not actually an objection to ESG per se. It stems from a suspicion that some asset managers, mutual funds,
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ESG is getting more private. No, we don’t mean that ESG topics are becoming secretive, quite the contrary! By “private” we mean “private markets.” Sustainable funds and sustainable investing (not one and the same, but that’s a different topic!) are becoming more common in the private equity (PE) arena. This is notable for a few
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For those who argue that investing in efforts to fight climate change interferes with a company’s duty to shareholders, a recent study by EY has some disappointing news. The study reports that “companies that take decisive action to combat climate concerns are benefiting from unexpected financial value in areas like revenue growth and earnings.” EY
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Most mid-sized and large companies have a CEO, COO, CFO, CTO, CIO, CMO, and a CHRM (or some other title that covers the HR function). In recent years, many have added a CSO – Chief Sustainability Officer, but others are not yet familiar with the term. Some may wonder what the role entails and may
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Most of us would readily agree that Europe offers various things that are unmatched in other parts of the world – great cuisines, rich histories, beautiful villages – and, of course, precedent-setting guidance on sustainability reporting. Recently, the EU parliament adopted the Corporate Sustainability Reporting Directive (CSRD), with 525 votes in favor, 60 against, and
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Every field, from accounting to sports to manufacturing, has its own vocabulary and acronyms that shorten otherwise cumbersome descriptions. If you know football, you know what a “Hail Mary” is – no need to explain. The sustainable investment field hasn’t been around all that long but it has already generated a rather impressive collection of
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When you read the notes to companies’ Annual Reports you will come across the concept of financial materiality. Should a company uncovers an error that caused it to misstate revenues, expenses, or valuations, if the amount of money involved does not exceed a certain threshold, it is not required to restate its financial results. Why?
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As the saying goes, consumers vote with their wallets. Every time we go into a store, click “Add to Cart” when shopping online, pick a restaurant, use a rideshare app, or stay at a hotel, we are expressing a preference. Similarly, by avoiding a particular store, website, or service, we are saying, “I don’t like
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The KPMG Survey of Sustainability Reporting (the Survey) is one of the most comprehensive pieces of global research in the sustainability arena. First published in 1993, the Survey is produced every two years. In this article, we summarize some interesting findings from the 2022 report, titled “Big shifts, small steps.” The 2022 Survey analyzes Environmental,
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“Corporate governance” refers to the rules and oversight that dictate how a company operates, and how effectively those rules and regulations are implemented. One goal of good governance is to align the interests of various stakeholders, including shareholders, employees, and customers. This involves meaningful internal controls, ranging from enforcing policies against harassment and discrimination in
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Some people think about incorporating ESG priorities across company operations in a way that focuses on difficult trade-offs. Where is the balance between reducing carbon emissions and maintaining production at a level that meets energy demands? How can we invest more in our employees while preserving shareholder profit? Does pursuing good governance practices interfere with
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Imagine going to the grocery store to shop for one person with food allergies, another person on a low-sodium diet, and someone who is pre-diabetic and has to stay away from added sugars. You would rely on the nutrition labels and lists of ingredients on the packaging to know what to buy. Now imagine that
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We work with all types of investment firms, corporations and fintech platforms around the world. Find out how OWL can meet your need for ESG data and analytics today.
