I had a chance to talk to Wim Bartels in his capacity of Progamme Lead at the Corporate Reporting Dialogue (CRD) about key issues and initiatives around the further development of corporate reporting. In our interview, we address topics like the CRD’s objectives and alleged competition, the convergence of non-financial and financial reporting frameworks, integrated versus multiple reporting, PDF versus HTML, and the use of Artificial Intelligence (AI) tools.
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?