US Council of Institutional Investors taking an interest in SEC position on climate and diversity disclosures

Main points: The US Council of Institutional Investors is considering views on climate change and diversity disclosure. Some key stakeholders have views that might be considered ‘yesterday’s thinking’ in Europe with a limited view of what is financially material. The SEC is currently seeking public input on climate disclosure. The sustainability reporting and materiality debate […]

The integrated thinking journey: The Cbus case study

Main points: David Atkin CEO of Cbus Super Fund discusses how the process of developing integrated reporting led to more integrated thinking which in turn: helped their response to COVID-19 supported the integration of sustainable development considerations into investment practices Asset owners have an important role to play in achieving the SDGs Cbus have been […]

What next for the TCFD recommendations? An interview with Russell Picot

by Carol Adams Main points: Support for disclosures being made mandatory Mark Carney established the TCFD to price climate change risks into capital markets Ignoring climate change risks presents risks to the financial system Speed of achieving outputs was a critical factor in determining structure of the TCFD Oil and gas sector leading in use […]

Accounting for the Future

An interview with Carol Adams by Chris Sheedy First published by ICAS, the Institute of Chartered Accountants of Scotland. You can view the original article here. Accounting and sustainability are inseparably linked says Professor Carol Adams CA, who considers  by herself a citizen of the world. Last time we spoke, Professor Carol Adams CA was in her office […]

The future of corporate reporting, the Sustainable Development Goals and capital markets

In this video Paul Druckman talks about the future of corporate reporting and accounting for sustainable development. He discusses the need to incorporate the Sustainable Development Goals into the thinking of capital markets. He argues for increased take up of integrated reporting and the need for convergence across the various standard and guideline setters. Whilst […]

Better corporate reporting: challenging credibility

In this interview Paul Druckman talks about the role of corporate reporting in providing information to investors, the role of Stewardship Codes and pension funds in creating a shift and the role of regulators in encouraging better corporate reporting. He discusses the challenges concerned with increasing the credibility of integrated reports. This is the fourth in […]

The role of business schools

Video interview with Paul Druckman, CEO, IIRC, discussing the role of business schools in the Global Financial Crises and how students, as future leaders, should have their eyes opened as to what needs to happen to create the change needed.  He argues that business schools should be in the forefront of creating this change and developing […]

Paul Druckman discusses the meaning of value creation

In this video Paul Druckman discusses the complexity of changing the capital market system given diverse stakeholder interests and the approach that corporate boards should take to the governance of ESG issues in light of the VW scandal.  He responds to criticisms by some academics that the International Integrated Reporting Council (IIRC) has moved away from […]

Paul Druckman speaks out on social and environmental sustainability and accountants

In this video Paul Druckman, CEO of the IIRC, talks with Carol Adams about his interest in social and environmental sustainability issues, their relevance to business and their place in the training of accountants. Paul’s interest in sustainability led to him taking a Diploma in Environmental Management. He explains his concern regarding the lack of […]

Sustainability reporting making a difference: an interview with Ernst Ligteringen, CEO GRI

Chief Executive of the Global Reporting Initiative (GRI) since 2002, Ernst Ligteringen has had a good seat from which to observe and influence recent developments in corporate accountability for sustainability performance.  He spoke with Carol Adams about what’s been achieved and what is still left to do. You had a long career in international development […]