Corporate execs and managers wrestle with the answers to the critical questions in the internal discussions about ESG / sustainability Key Performance Indicators and ESG Metrics to publicly disclose. Which? Why? How? Who want this information

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Two aspects were being considered with a Draft Rule now made Final: (1) accommodating more Principles- based corporate reporting; and (2) requiring or encouraging expanded disclosure related to Human Capital Management (HCM). The disclosure rule is about to go into effect. We’ve created a Resource Guide to help managers understand the background of these developments with information about the Final Rule.

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One of the most important trends in sustainability that the G&A Institute team tracks is the mainstreaming of ESG rankings and ratings alongside the traditional financials.

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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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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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