Greetings everyone. We are closed to celebrate Independence Day here in the U.S. We’ll be back next Tuesday with more insightful perspectives and commentary on ESG matters. In the meantime, we wish everyone a Happy Fourth and enjoy the brief respite.
The Editor
Lawrence Heim has been practicing in the field of ESG management for almost 40 years. He began his career as a legal assistant in the Environmental Practice of Vinson & Elkins working for a partner who is nationally recognized and an adjunct professor of environmental law at the University of Texas Law School. He moved into technical environmental consulting with ENSR Consulting & Engineering at the height of environmental regulatory development, working across a range of disciplines. He was one… View Profile
Related Posts
Sep 5 2024 #assurance, #climate, #compliance, #environment, #esg, #human-rights, #investors, #social, #supply-chain
Sustainability Report Restatements Begin
A couple years ago, with substantial input from John Jenkins, I blogged about the potential for sustainability/ESG matters to trigger restatements of financial reports in the US: “What if a publicly-traded company finally took a hard look at potential financial...
Sep 5 2024 #climate, #environment, #esg, #investors
ESG Ratings Quality, Use and Regulatory Oversight Trend Upwards
ESG ratings have been fraught with issues since their inception. Over the past several years, some jurisdictions introduced voluntary and mandatory codes of conduct and rater regulations. This has led to some improvement in the ratings industry and financial services...
Sep 4 2024 #assurance, #climate, #compliance, #environment, #esg, #social
SEC To Consider New Auditor Standards
Earlier this year, I blogged about new auditor standards approved by the Public Company Accounting Oversight Board (PCAOB) – General Responsibilities of the Auditor in Conducting an Audit and A Firm’s System of Quality Control. These new standards only apply...
Sep 4 2024 #climate, #compliance, #environment, #esg, #supply-chain
Scope 3 Reporting Still a Major Challenge for Most Companies
ESG may face headwinds in several areas, but the hard work of sustainability reporting continues moving forward. Deloitte’s 2024 Sustainability Action Report finds that more than 50% of companies have now established cross-functional ESG working groups – with an additional...