Creating a New Quality For Corporate Reporting - As European policy makers press ahead to promote sustainable investment, stakeholders are stepping up the discussion about standardizing ESG-related metrics and non-financial disclosure This week at the COP24 climate summit in Katowice, Poland, the discussion about how to implement the directives of the Paris Agreement is in … Continue reading Less medley, more value
Tag: Compliance
AI and Business Ethics – A Matter of Trust?
I talked to Dr Clara Neppel, Senior Director Europe at the Institute of Electrical and Electronics Engineers (IEEE) in Vienna, about the ethical and regulatory aspects of AI technology with a view to corporate reporting. It appears that the immediate concern about the use of AI is its inherent bias.
Machine-Readable Disclosure and ESEF 2020 – A New Era of Corporate Digital Reporting?
As of 1st January 2020, all annual financial reports published within the European Union must be set up in digital format, using Extensible Hypertext Markup Language (XHTML). Early adopters will take the ESEF mandate as an opportunity to change their corporate reporting from PDF to HTML formats, adopting an online, integrated, interactive and structured communications approach, turning corporate reports into a highly effective, multi-stakeholder communications tool.
What about the ‘S’ in ESG?
New guidelines help investors scrutinize corporate social performance. When it comes down to environmental, social, and governance (ESG) issues, more and more investors are looking at how companies perform on human rights. Guarding long-term investments against a potential fallout from social grievances has become part of their fiduciary duty. In view of the complexity of global … Continue reading What about the ‘S’ in ESG?
ESG Ratings – Quo Vadis?
An outlook on the sustainability ratings market --- This article goes beyond the findings of a scientific study about sustainable investing and ESG ratings published in 2016 on Academia. It accounts for some significant events that took place in the ESG ratings industry more recently. The ESG ratings industry is in full transition. Driven by the demand … Continue reading ESG Ratings – Quo Vadis?