Unleashing the Power of Online Reporting

Confronted with an ever-growing demand for transparency and materiality, companies need to find an adequate format to publish both financial and pre-financial information to their stakeholders in an effective way. While traditional reporting reaches its limits, online integrated reporting features a number of key advantages that enable them to get the job done. It is fair to say that 2017 was an important year for corporate reporting

What about the ‘S’ in ESG? New Guidelines for Evaluating Companies’ Social Performance

When it comes down to environmental, social, and governance (ESG) issues, more and more investors are looking at how companies perform on human rights. Guarding long-term investments against a potential fallout from social grievances has become part of their fiduciary duty. In view of the complexity of global supply chains, however, many mainstream investors have a tough time scrutinizing social issues such as labor relations on a day-by-day basis. According to Sharan Burrow, General Secretary of the International Trade Union Confederation, “the ‘S’ in ESG has been the weak link in investment analysis so far, and investors have lacked a

Assuring the Assurers: How the NOCLAR Standard Will Tackle Non-Compliance in Corporate Reporting

When it comes down to assessing corporate sustainability performance and impacts, investors, rating agencies and other stakeholders have developed a growing appetite for accurate, relevant, consistent and comparable data. In a globalized world prone to economic volatility, alternative facts and corporate scandals, solid financial and “non-financial� disclosure is expected to serve them as a beacon of trust in a complex planning environment. The recently published Edelman Trust barometer for 2017 finds that, in a world where average trust levels have dropped below 50 percent, business remains “the one institution that retains some trust with those skeptical about the system, to prove that

ESG Ratings – Quo Vadis?

The ESG ratings industry is in full transition. Driven by demand from institutional investors and the awakening of the retail investment market, asset managers increasingly consider environmental, social and governance (ESG) issues an integral part of their investment approach. Gone are the days when ESG considerations were confined to a laudable but small group of socially responsible investors (SRI). In today’s world, the inclusion of ESG factors as part of a fundamental assessment to gauge potential risk and seize long-term financial performance is becoming common practice among mainstream asset managers. According