Gustavo Bernal Torres
How to Bring ESG Into the Quarterly Earnings Call
Stop treating environmental, social, and governance strategies as a sidebar and integrate them into regular financial reporting. Why...
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Gustavo Bernal Torres
- May 28, 2021
- 1 min
Is This A Turning Point For Big Oil?
Three oil giants suffered separate blows in one day, marking what one analyst called “the start of a new era” for the industry. Royal...
Gustavo Bernal Torres
- May 6, 2021
- 1 min
How Companies Capture the Value of Sustainability: Survey Findings
What makes the difference between a sustainability program that produces business value and one that doesn’t? A new McKinsey survey...
Gustavo Bernal Torres
- Apr 30, 2021
- 1 min
Why Accounting Really Matters for Climate Change, and What You Need to Know About It
IASB has made it clear that existing accounting rules require climate to be considered where material... So what happens next?- One...
Gustavo Bernal Torres
- Apr 30, 2021
- 1 min
Putting a Price on Carbon- The State of Internal Carbon Pricing by Corporates Globally
In a new report, CDP analyses the climate change disclosures from nearly 6,000 companies in 2020 to assess the state of internal carbon...
Gustavo Bernal Torres
- Apr 15, 2021
- 1 min
Overselling Sustainability Reporting
An article in Harvard Business Review by Timberland’s former COO argues we’re confusing output with impact- For two decades progressive...
Gustavo Bernal Torres
- Apr 9, 2021
- 1 min
Properly Done Financial Audits Are A Powerful Tool For Addressing Climate Change
The Trustees of the IFRS Foundation had a meeting and discussed their proposed “Sustainability Standards Board (SSB).” The current plan...
Gustavo Bernal Torres
- Mar 11, 2021
- 1 min
Brands Are Starting To Add Carbon Labels To Their Packaging
Several companies are now offering consumers a way to see the full footprint of the product they’re using—but an accurate measurement...
Gustavo Bernal Torres
- Feb 12, 2021
- 1 min
Reimagining the Balanced Scorecard for the ESG Era
In this article from Harvard Business Review, the authors propose an update to the Balanced Scorecard, one of the most successful...
Gustavo Bernal Torres
- Feb 5, 2021
- 1 min
Microsoft's Path to Carbon Negative – a Progress Report on our Climate ‘Moonshot’
Microsoft emerges as a major customer for captured carbon- The software giant paid an average of $20 per ton for up 1.3 million metric...
Gustavo Bernal Torres
- Jan 28, 2021
- 1 min
Larry Fink's 2021 letter to CEOs
BlackRock's Larry Fink, CEO of the $9 trillion asset manager, published his annual letter to corporate CEOs- "We have long believed that...
Gustavo Bernal Torres
- Jan 22, 2021
- 1 min
U.S. Corporate Boards Suffer from Inadequate Expertise in Financially Material ESG Matters
A case study highlighting the importance of ESG and supply chain management in the fashion sector and the impact on share price and...
Gustavo Bernal Torres
- Jan 22, 2021
- 1 min
Reporting on Enterprise Value: Illustrated with a Prototype Climate-Related Financial Disclosures
Five leading organisations in sustainability and integrated reporting, have published a shared vision for a comprehensive corporate...
Gustavo Bernal Torres
- Dec 25, 2020
- 1 min
The Factory by a Tuscan Beach and the Future of ESG Investing
This FT piece tells a different story to the ESG ratings and hints to the future regulatory changes- “This idyllic beach [Rosignano,...
Gustavo Bernal Torres
- Dec 24, 2020
- 1 min
ESG Metrics in Canadian Executive Compensation
Canadian boards are increasingly incorporating ESG metrics into executive compensation- A Hugessen Consulting Inc. survey of 53 Canadian...
Gustavo Bernal Torres
- Dec 11, 2020
- 1 min
Business Disruption From the Inside Out
A playbook from Stanford Social Innovation Review (SSIR) for how employees can be effective change agents and how leaders can respond to...
Gustavo Bernal Torres
- Dec 10, 2020
- 1 min
The Future of ESG Is … Accounting?
An article from Harvard Business Review analyses how a little known but vastly important revolution in accounting can help secure a more...
Gustavo Bernal Torres
- Nov 26, 2020
- 1 min
IIRC and SASB Announce Intent to Merge to Simplify Corporate Reporting
The International Integrated Reporting Council (IIRC) and the Sustainability Accounting Standards Board (SASB) announced their intention...
Gustavo Bernal Torres
- Nov 20, 2020
- 1 min
ESG Industry Materiality Map for Increased Transparency
MSCI launches public tool to help corporates and industry stakeholders understand its ESG Ratings model- The new MSCI ESG Industry...
Gustavo Bernal Torres
- Nov 13, 2020
- 1 min
The Return on Purpose: Before and During a Crisis
The Harvard Law School Forum on Corporate Governance publishes a whitepaper highlighting how effective investment in corporate purpose...
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