Just announced: And the world’s worst company is …. Really?
Why naming a hardly known German company as the world’s most controversial company inadvertently makes a lot of sense By Dieter Zinnbauer Business bashing...
Most Recent. In Standards.
Apr 20, 2021
Responsible to whom and for what?
Contestations of CSR across time, space, and experience … and a Call for Papers By Jeremy Moon ◦ 3 min read ◦ It is well known...
About / Accountability / CSR / Featured / Governance / Initiative / Issues / MSIs / News / Partnerships / Stakeholders / Standards / Sustainability
Mar 25, 2021
SFDR, NFRD and the EU Taxonomy – What is their relationship?
By Andreas Rasche ◦ 5 min read ◦ The new Sustainable Finance Disclosure Regulation (SFDR) is on the minds of many investors these days. While a lot...
About / Accountability / Concepts / Economic / Environment / Featured / Investment / News / Policy / Regulation / Reporting / Standards / Sustainability
Feb 25, 2021
Portfolios at risk of Deforestation
How can financial investors better understand underlying risks and act accordingly By Amanda Wildhaber, Dominik Wingeier, Jessica Brügger, Nico Meier, and Dr. Kristjan Jespersen...
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Standards
Better than nothing but still “exSASBerating”!
By Dieter Zinnbauer. Why a powerful push by the world’s top asset manager towards more sustainability reporting still falls pretty short. Great news BlackRock,...
When is a banking scandal a corporate social responsibility scandal?
By Jeremy Moon I arrived in Australia to discuss and research corporate social responsibility (CSR) with colleagues at RMIT University and the University of...
How SDGs help us see buildings through a different lens
By Ingrid Reumert Despite a lot of focus on climate change recently, the impact of one ‘hidden climate’ on people’s lives often goes unnoticed...
Regulating 300,000 Years – Nuclear Waste, Sustainability and the Need to Talk to the Distant Future
By Andreas Rasche Whenever we think about regulating sustainability problems, we usually think about the here and now or at least about the not...
Business + purpose = big trouble. But wait, here is one surprising point of agreement
By Dieter Zinnbauer. Reactions to the recent statement by the Business Roundtable that recognizes a regard for stakeholders rather than a narrow focus on...
Thinking outside the box on corporate tax practice
Corporate tax practice of multinational corporations (MNC) have been the topic of intense debate in the media and among policy makers in recent years. Most recently the news broke that Amazon would pay zero tax on their more than 11 billion profit in 2018. The OECD have coordinated a large project on the topic and involved countries around the world in discussing attempted solutions to the issue of “base erosion and profit shifting” which is the technical term for states finding it challenging to tax the profits of MNCs.
The year of corporate acting—does business need a new approach to palm oil?
By Amanda Williams, Steve Kennedy and Gail Whiteman. 2018 went down as the ‘year of corporate caring’ about the palm oil controversy. A banned...