«Making Sustainability Reporting Work for Investors and Companies»

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Notwithstanding the title of a recent book regarding the future of accounting, excerpted in the Wall Street Journal, accounting is not dead, and financial information and analysis remains critically important. However, investors need better disclosure in respect of sustainability matters, and under current reporting systems companies have the ability to provide what investors need. The SEC has acknowledged the need for disclosure to evolve in this area. In its long-awaited recent Concept Release regarding disclosure effectiveness, currently open for public comment, the SEC asks “which, if any, sustainability and public policy disclosures are important to an understanding of a registrant’s business and financial condition and whether there are considerations that make these disclosures important to investment and voting decisions.” (...)».