Bases for Conclusions & Invitation to Comment on Exposure Drafts, Sustainability Accounting Standards Board (SASB)
Sustainable Accounting Standards Board 1045 Sansome Street Suite 450 San Francisco, California 94111 USA Via email: comments@sasb.org 17 December 2020 Subject: (SASB) Bases for Conclusions & Invitation to Comment on Exposure Drafts We are pleased to […]
ICGN Investor Viewpoint: Integrating ESG into Executive Compensation Plans
Integrating ESG into Executive Compensation Plans November 2020 Problem statement The current public health crisis has underscored the need for a holistic view of governance responsibilities, encompassing not just financial metrics […]
ESG Disclosure Standards for Investment Products, CFA Institute
CFA Institute 915 East High Street Charlottesville, VA 22902 USA Submitted via email: standards@cfainstitute.org 19 October 2020 Subject: ICGN response on CFA Institute consultation paper ESG Disclosure Standards for Investment Products Dear Sir or […]
ICGN Investor Viewpoint: Duties of Boards in Company Groups
ICGN Viewpoint Duties of Boards in Company Groups October 2020 To “take one for the team” is an expression originating in baseball – a sport somehow still popular among certain demographics in North America, the Caribbean, Japan, Korea and […]
Exposure Draft – Universal Standards: GRI 101, GRI 102, and GRI 103, Global Reporting Initiative (GRI)
Global Sustainability Standards Board Barbara Strozzilaan 36 1083 HN Amsterdam The Netherlands 9 September 2020 Re: GRI Universal Standards: GRI 101, GRI 102, and GRI 103 – Exposure draft Via email: universal@globalreporting.org To […]
ICGN Investor Viewpoint: The Board of Directors & Climate Change
ICGN Viewpoint The Board of Directors & Climate Change 15 July 2020 Introduction The Covid-19 health emergency has plunged the world into unprecedented crisis. It has also forced business leaders, policy makers and investors to confront the […]
Proposed Guidance: Extended External Reporting Assurance, International Auditing and Assurance Standards Board (IAASB)
International Auditing and Assurance Standards Board Submitted online 13 July 2020 Subject: ICGN Response to the International Auditing and Assurance Standards Board (IAASB) public consultation on Proposed Guidance: Extended External Reporting […]
ICGN Viewpoint: COVID-19 and Executive Remuneration
ICGN Viewpoint COVID-19 and Executive Remuneration June 2020 The global COVID-19 pandemic has underscored the need for a holistic view of governance responsibilities, encompassing not just financial metrics but a wide range […]
ICGN Investor Viewpoint: COVID-19 and capital allocation
ICGN Viewpoint COVID-19 and capital allocation April 2020 In July 2019 ICGN published a Viewpoint report on capital allocation, focusing on this issue from a corporate governance and investor stewardship perspective1. […]
ICGN Investor Viewpoint: Artificial Intelligence and Board Effectiveness
ICGN Viewpoint Artificial Intelligence and Board Effectiveness February 2020 Artificial Intelligence (AI) is a broadly used term to describe computer-based technologies that employ complex logic to perform tasks. The potential applications of AI are wide in scope and pose commercial opportunities […]