Integrated reporting communicates a concise and connected understanding of how an organisation creates value over time. The recent consolidation of the integrated reporting and other non-financial frameworks into the new International Sustainability Standards Board is a welcomed development th...
Preparing for a “good AI society” has become a hot topic, with a growing public and scientific interest in the principles, policies, incentives, and ethical frameworks needed for society to benefit from AI while minimizing its risks. They propose 136 evidence-based research questions to ...
This is in line with the view of Milton Friedman on CSV, suggesting that the trade-off between the expected ROI of a classical portfolio and of an ESG-focused one has to be considered in the light of shareholder expectations, and perhaps even any legal constraints, that may require ESG ...