SASB and IIRC merger to simplify sustainability disclosure
The Sustainability Accounting Standards Board (SASB) and the International Integrated Reporting Council (IIRC) are to merge into...
Reporting Archive
As Trump’s hopes of election legal challenge recede, so do corporate mentions of Maga
Transcripts with mentions of ‘Trump’ have been steadily declining since early 2017, according to data from financial and corporate...
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Guidance: Restating, restarting and introducing some color
By mid-May 2020, as the Covid-19 pandemic continued to sweep the globe, 70 percent of S&P 500 companies had revised or withdrawn...
Aena adopts annual advisory vote on climate plan
Spanish airport operator Aena has adopted what is thought to be the world’s first annual advisory vote on a company’s climate...
No rain on my parade! Securing cloud tools for higher-quality reporting
Sponsored content The global impact of Covid-19 has touched all aspects of doing business. Across different regions and industries...
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How has SRD II changed say on pay in Europe?
The Shareholder Rights Directive II (SRD II) handed European investors greater say over executive compensation. Under the rules...
IR papers: A pandemic’s literature review
Our top scientists are feverishly working to uncover the financial and communications implications of the Covid-19 pandemic. Here...
MOL: Reinventing the ESG reporting wheel
MOL's Mikkel Skougaard likes to joke that the only people who used to read the sustainability report from cover to cover were him...
Discretionary adjustments to executive compensation call for careful disclosure
In the wake of uncertainty about the coronavirus pandemic and its impact on public markets, many compensation committees are...
Six commonly asked questions (and answers) about quiet periods
Public healthcare companies often question the best course of action during quiet periods – those stretches of time during which...
