Companies today need to be increasingly clear about their environmental, social, and governance (ESG) policies, goals, and performance. Conducting a materiality assessment is a formal way of ...
Three months ago, in what seems like another age, I wrote about the concept of dynamic materiality. It was developed by Thomas Kuh, Andre Shepley, Greg Bala, and Michael Flowers of Truvalue Labs (TVL) ...
The SEC’s forthcoming rule on climate risk disclosures should be released expeditiously and, among other items, require concrete and specific disclosure of a company’s Scope 3 emissions. The ...