Special Reports

In search of an ESG standard in a sea of ESG ‘standards’

Towards Net Zero: COP26 and Beyond

Academic research largely substantiates a case for managing ESG with more focus rather than doing everything less well

International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Principles (GAAP) have given us the tools to compare and evaluate revenue streams from vastly different sectors and industries. For example, we can calculate and contrast a firm that sells agricultural products in Germany vs. a firm that offers cloud computing services in Singapore.

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