Report

The Evolution of Sustainability Disclosure: Comparing the 2022 SEC, ESRS, and ISSB Proposals

This report explores three major sustainability disclosure proposals released in 2022. We examine each proposal’s alignment with TCFD and with each other and highlight the need for convergence among global sustainability disclosure regulations and standards.

08 June 2022

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Interview

An Interview with Dow

An interview with with Michelle Noack, Climate Transition Director for Dow, about her company’s work to achieve carbon neutrality across its ecosystem by 2050.

By Ananth Sundareshwar , Andrew Angle

31 May 2022

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Report supplement

Technology Supplement - 2022 Sustainability Trends Report

In this follow up to our most recent edition of the annual Sustainability Trends Report, we explore the sustainability issues and trends shaping the business agenda in 2022 from the perspective of the technology sector.

By Susanne Baker , Nicolas Heath , Anthea Van Scherpenzeel , Maria Zyulyaeva

24 May 2022

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Report

Costs and Benefits of Climate-Related Disclosure Activities by Corporate Issuers and Institutional Investors

The SustainAbility Institute by ERM conducted a survey of corporate issuers and institutional investors to understand what U.S. private sector organizations currently spend measuring and managing climate-related disclosure activities

By Mark Lee , Emily K. Brock, Ph.D. , Doug MacNair, Ph.D.

17 May 2022

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Fact Sheet

Cost of Climate Disclosure Survey Fact Sheet

A summary of our recent survey reveals what U.S. private sector organizations currently spend measuring and managing climate change data and disclosure.

22 April 2022

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Blog

Game Changer: Proposed SEC Climate Rule Transforms ESG Disclosure

Andrew Angle examines five likely implications for business of the SEC’s proposed “Enhancement and Standardization of Climate-Related Disclosures” rule.

By Andrew Angle

19 April 2022

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Blog

Protecting Human Capital: Making Workforces Resilient to Climate Change Impacts on Health

Gitanjali Singh of ERM explores how climate change will impact workforce health, and how businesses can anticipate these effects to protect human capital.

By Gitanjali Singh

06 April 2022

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Blog

Business and the Pursuit of Environmental Justice

Senior Research Associate Justin Nelson explores environmental justice, and the intersection of the social justice and environmentalist movements as well as the disproportionate impacts of environmental harm on people of color.

By Justin Nelson

23 March 2022

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