The Committee of Sponsoring Organizations of the Treadway Commission’s internal control framework can help provide more assurance to investors about sustainability reporting by companies, according to a new paper.
A group of more than 100 business leaders and companies are backing the recommendations of a task force on providing a voluntary framework for disclosing climate-related information in financial filings.
The Prince of Wales' Accounting for Sustainability Project (A4S) Chief Financial Officer Leadership Network has produced a new guide to help finance professionals consider social and human capital when making decisions.
Investors are increasingly relying on nonfinancial performance information, including disclosures by companies about their environmental, social and governance practices, to make their investing decisions, according to a new survey by Ernst & Young.
The new chief of the International Integrated Reporting Council is aiming to build support for integrated reporting in the U.S. as the IIRC begins to gather feedback on how companies are implementing it.