The Value Reporting Foundation, the group formed by the recent merger of the Sustainability Accounting Standards Board and the International Integrated Reporting Council, is mulling changes in how it ...

Sustainable investors and sustainability-oriented issuers face an asset class data gap. Sustainability standards setters have designed frameworks for public equities because to date, most ESG data and ...

As we prepare for the replacement of SAS 70 by SSAE 16, articles and vendor whitepapers are flooding the landscape. These documents typically provide only cursory descriptions of the similarities and ...

Forbes contributors publish independent expert analyses and insights. I am an attorney who writes about ESG policy, laws, and regulations. After two years of drafting and delays, the U.S. Securities ...

October 22, 2025 - To disclose or not to disclose is the question public issuers must ask when confronted with business developments every quarter. The 9th U.S. Circuit Court of Appeals recently ...

The definition of a business-critical risk or opportunity is changing, as corporate leaders grapple with a flow of disruptions - geopolitical, economic, supply chain, social, and public health. What ...