Resource Papers

G&A’s research team examined the ESG / sustainability reporting practices of the BRT signatory corporations, and released a resource paper with the results including additional perspectives from G&A; detailed analysis of reporting practices (such as trends in usage of reporting standards like GRI, SASB, TCFD, and the SDGs); Harvard Business Review “Top 100 Global CEOs” crossover with BRT members, and links to external related resources and information.

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To help identify the data and information needed by investors, lenders, and insurance underwriters to appropriately assess and price climate-related risks and opportunities, the Financial Stability Board (FSB) established an industry-led task force to develop disclosure recommendations: The Task Force on Climate-related Financial Disclosures (TCFD).

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Over time the suggestions of stakeholders and the points-of-view of SEC staff as well as Congressional mandates could result in changes and adjustments to public company disclosure on risk -- and perhaps address Human Capital Management (HCM) disclosure.

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Asset managers are also developing their own internal, proprietary methodologies for evaluating their investments, for their own accounts and on behalf of their fiduciary clients. A primary example is State Street Global Advisors (“SSGA”), one of the world’s leading asset managers.

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