An independent think tank that conducts and disseminates research on ESG and finance

CDSB publishes Center for ESG Research’ TCFD short guide on how to make investor useful scenarios

This guide proposes a two-stage process to create key outputs from scenario analysis to be disclosed within mainstream reports that help investors in comparing and aggregating company data to portfolio-level data. Since the launch of the Task Force on Climate-Related Financial Disclosures’ (TCFD) recommendations in June 20171, there has been much debate about how companies [...]

By | December 6th, 2018|New research|0 Comments

University of Oxford: Should FASB and IASB be responsible for setting standards for nonfinancial information?

The goal of this ‘Green Paper’ is to contribute, in a neutral way, to a conversation that has been going on for some time amongst a variety of actors, concerning whether mandatory reporting standards are a prerequisite for effective ‘sustainability’ or ‘nonfinancial’ corporate reporting. Specifically, we ask whether the existing standard-setting regime for financial reporting [...]

By | December 3rd, 2018|New research|0 Comments

S&P 500 – State of sustainability & Integrated Reporting 2018

Sustainability reporting for large public companies around the world has become the norm.  Si2’s research this year (2018) found that 78 percent of the S&P 500 issued a sustainability report for the most recent reporting period, most with environmental and social performance metrics.  The rate of sustainability reporting for the world’s largest companies is even [...]

By | December 3rd, 2018|New research|0 Comments