Why Not ‘Sustainability Fundamentals’ in Corporate Reporting?

Sustainability reporting is often derided as being outside the mainstream of financial reporting, devoid of any relationship to performance. The Economist calls it “corporate storytelling.”

Unfortunately, The Economist is right. Reports are unique accounts of each company’s journey, impossible to compare with other reports, even when reporting frameworks such as the Global Report Initiative’s are applied. The hard analytics (earnings per share, price-earnings ratio, return … [ Read more ]