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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Certain industries tend to grab most of the headlines when it comes to environmental, social, and governance (ESG) issues. The fossil fuel industry immediately comes to mind, as do the other extractives. Consumer-facing and manufacturing companies get a good deal of attention, too. Of course, every industry can improve its sustainability and help people and
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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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Improve the world and make money by doing so. Is this mostly public relations fluff and wishful thinking, or does it really work? In this article, we discuss what “doing well by doing good” and the Triple Bottom Line (TBL) mean and offer some examples that we find inspirational. Spoiler alert: this is not about
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In Pakistan, one-third of the land was submerged after devastating floods. Much of Nigeria is also flooded, and the gulf coast of the United States has been punished with hurricanes and torrential rains. In fact, extraordinary flooding has made headlines several times this year globally, and yet other regions do not have enough. Viral pictures
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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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