ESG Archive

Jul 04, 2019
SSGA's ESG data challenge
Quality data about companies’ ESG practices is critical for effective investment analysis. The lack of standardization and transparency in ESG reporting and scoring presents major challenges for investors. Third-party ESG data providers play an important role, but there are limitations with this data – especially in terms of differing methodologies that lead to variance in scores – that asset owners should understand. Moreover, there is a lack of market infras...
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Jul 02, 2019
What research is unearthing about ESG
Mounting evidence confirms companies can ‘do well by doing good.’ Now researchers are digging deeper into the nuances of that relationship and discovering the need to distinguish between different types of sustainability practices. A key question facing boards today is whether sustainability amounts to a differentiating strategy leading to competitive advantage or a practice bound to spread through imitation and thus important for corporate survival but not nece...
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Jun 25, 2019
Inside the integrated reporting standard-setters
How does the International Integrated Reporting Council (IIRC) approach ESG reporting? The International Integrated Reporting Framework is principles-based and market-led. It is based on the three fundamental concepts of value creation, the business model and six ‘capitals’ used by the business to create value over time. Integrated reporting is an inclusive model of reporting, making the explicit connection between all the material value-creatio...
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Jun 25, 2019
Looking for value in the ESG ecosystem with Nuveen
Nuveen launched a dedicated ESG strategy back in 1990. How did that come about? AOB: Nuveen – and TIAA more broadly – has been involved in investment-related activities leveraging ESG factors since the 1970s, when the first shareholder proposals on social issues began appearing on company ballots in the US. We launched our first ESG-focused funds in 1990, in response to growing client demand for such options. For us, responsible investing ...
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Jun 24, 2019
Developing the SASB framework
What’s unique about SASB’s approach to ESG reporting? SASB is an independent standard-setting organization that develops and maintains reporting standards that help businesses around the world identify, manage and communicate sustainability information to investors – information they need before making financial decisions. We help companies identify the subset of ESG issues that the firm determines to be financially material and that affects fi...
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Jun 21, 2019
How CDSB approaches aligning climate disclosure
Can you describe CDSB and its role in ESG reporting? CDSB is an international consortium of business and environmental NGOs committed to aligning the disclosure of environmental information in mainstream corporate reports such as annual reports, 10K filings and integrated reports. We offer firms a framework for reporting environmental information with the same rigor as financial information. The CDSB Reporting Framework is a collection of best practi...
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Jun 19, 2019
How GRI targets common language for ESG reporting
What is your methodology and approach to reporting on ESG matters? The Global Reporting Initiative’s (GRI) methodology is encompassed through the GRI Standards, the most widely used sustainability reporting framework in the world. The aim is to help organizations communicate and measure their ESG impacts in a way that conforms to global best practice, understands risks and opportunities, and informs strategic decision-making. There are thre...
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Jun 18, 2019
How Microsoft takes up the ESG challenge
How did the ESG function come about at Microsoft, and how did you get involved? I’ve been at Microsoft for 11 years, always in an ESG [capacity] although we’ve used other terms. It started off being called citizenship and we evolved that term to CSR, but it’s really focused on the ESG topics at Microsoft. We sit within what’s now called our corporate external and legal affairs department. [We report] up to our president and chief legal offic...
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Jun 14, 2019
ESG engagement widespread among governance pros, study finds
Most corporate governance professionals, particularly at larger companies, are now dealing directly with investors on ESG-related matters – underlining the importance of the area for shareholder engagement, a new study shows. More than two thirds (68 percent) of corporate governance professional respondents have had a personal interaction with investors about ESG over the past year, according to the ...
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