Climate disclosure regulations are among the most significant and complex challenges faced by companies and boards, with a variety of requirements emanating this past year from numerous governmental authorities and non-governmental organizations. This white paper offers a thumbnail sketch of key features and differences of a dozen authorities, followed by considerations for boards concerning disclosure

In the past three years, the ESG movement attracted a broad following across corporate America, with a proliferation of related management and investment strategies to advance environmental, social and governance priorities. But in the past three months, the ESG movement has risked stalling, amid scrutiny revealing the insincerity of vocal proponents, declining levels of both

The age-old debate over the purpose of for-profit corporations has reignited, with two rival theories on offer: shareholder primacy and stakeholder parity. The first posits that the primary purpose of corporations is to maximize shareholder value, while the second urges the equal interests of all other constituents, especially employees, customers, and communities. Read more on