On 10 November, XBRL US held its online Investor Forum 2021: Data that Delivers, held in partnership with Baruch College’s Zicklin School of Business, CFA Institute and CFA Society New York.
Environmental, social and governance (ESG) factors are increasingly driving investment strategies, and “ESG has now become a make-or-break consideration for leading investors globally,” says PwC.
For some time, the International Accounting Standards Board (IASB) has been developing and testing a pilot approach to develop disclosure requirements such that they better meet investors’ needs.
We found food for thought on the subject of predictive data analytics this week in remarks by Gary Gensler, Chair of the US Securities and Exchange Commission (SEC), before the SEC’s Asset Management Advisory Committee.
Gary Gensler, the Chair of the US Securities and Exchange Commission, gave testimony this week before the United States Senate Committee on Banking, Housing, and Urban Affairs.
What do investors want to understand about risks, uncertainties, opportunities and scenarios? That’s a big – and fascinating – question, and one which the UK Financial Reporting Council’s Financial Reporting Lab has tackled in its latest report, seeking to bridge the gap between the information that users want and that companies provide.
On 10 November, XBRL US will host its Investor Forum 2021: Data that Delivers, and has now announced its two keynote speakers.
The Sustainability Accounting Standards Board (SASB) has some interesting food for thought available on environmental, social and governance (ESG) disclosures, as it discusses the five practices most valued by investors.
“The bottom line about the double bottom line is that investors don’t have to make performance concessions to achieve sustainable outcomes. ESG data is an indicator of future performance potential and should be incorporated into the investment mosaic of all the different types of data that are used to predict performance.”
In another great opinion piece from our Board, Mohini Singh, ACA, Director of Financial Reporting Policy at CFA Institute and Treasurer of the XBRL International Board of Directors, writes in Reporting Times on ‘The need for high-quality, globally comparable international sustainability standards.’