On July 31, the European Commission adopted the first set of rules under the European Sustainability Reporting Standards (ESRS). The ESRS is an important follow-up to the adoption of the Corporate Sustainability Reporting...more
11/6/2023
/ Compliance ,
Corporate Governance ,
Disclosure ,
Environmental Social & Governance (ESG) ,
EU ,
European Commission ,
Internal Controls ,
New Rules ,
Policies and Procedures ,
Regulatory Standards ,
Reporting Requirements ,
Sustainable Business Practices
Sometimes I think we need fewer terms to describe the same or similar things. In the environmental, social, and governance (ESG) world, much is made—rightfully so—of greenwashing, which occurs when an organization makes false...more
9/11/2023
/ Climate Change ,
Compliance ,
Corporate Governance ,
Corporate Social Responsibility ,
Disclosure ,
Environmental Social & Governance (ESG) ,
Fraud ,
Greenwashing ,
Misleading Statements ,
Misrepresentation ,
Sustainable Business Practices ,
Willful Misconduct
In the United States, the Securities and Exchange Commission (SEC) has been active in providing guidance and publishing new environmental, social, and governance (ESG) requirements. But the European community continues to...more
3/2/2023
/ Climate Change ,
Corporate Governance ,
Disclosure Requirements ,
Environmental Social & Governance (ESG) ,
EU ,
Investment ,
Reporting Requirements ,
Securities and Exchange Commission (SEC) ,
SFDR ,
Sustainable Business Practices ,
Transparency
Minimizing a corporation’s taxes through legitimate tax planning is perfectly legal, whereas tax evasion is a compliance issue. Somewhere in between is a plethora of other tax issues, making tax transparency an important...more
CEP Magazine - November 2022 -
Much has been made lately about whether environmental, social, and governance (ESG) as we know it is already failing and about to go away, only to re-emerge with a new twist and a new label....more