A Capital Group survey released during Schwab Impact cites a lack of consistency in ESG scores, varying company disclosures and differing third-party ratings. By Mark Schoeff Jr. Investors hungry for ...

There are myriad red flags that corporations have been investing in ESG, which includes DEI, without properly assessing net present value (NPV) or return on investment (ROI), even though NPV and ...

In recent years, environmental, social and governance (ESG) factors drove a surge in global M&A activity. At its height, ...

In November 2020, the Loan Market Association (LMA) and the European Leveraged Finance Association (ELFA) published the Best Practice Guide for Term Sheet Completeness (Best Practice Guide) in an ...

The Center for Audit Quality and the American Institute of CPAs released a guide Wednesday to environmental, social and governance reporting and attestation for accountants. The report, “ ESG ...

As we have noted in our previous report, environmental, social and governance (ESG) issues have garnered significant attention from a variety of stakeholders, resulting in increased reporting by many ...

Whether it is senior management evaluating the company’s ESG strategy, a customer assessing its vendors’ ESG profiles, or the need to comply with regulatory requirements such as the U.S. Securities ...

As the demand for environmental, social, and governance (ESG) information increases, related opportunities for CPAs involved in financial reporting and auditing continue to grow. Investors are showing ...

The Municipal Securities Rulemaking Board is requesting information from issuers, investors, dealers and municipal advisors on environmental social and governance practices in the municipal securities ...

A new webpage brings together all the agency’s actions and information as a response to increased investor demand for climate and ESG investing. The Securities and Exchange Commission (SEC) has ...

“There’s more information than ever on ESG investing, but it isn’t helping,” reads James Mackintosh’s recent opinion piece in The Wall Street Journal. He argues that the costs of integrating ...

As the concerns over climate change, depletion of natural resources (i.e., deforestation and water scarcity), and health and safety issues are reaching new levels, there has been growing sentiment ...