This article was first published on Market Mogul Who realised that non-financial performance could excite such passion? But this article posted in May, drew the biggest response to anything I have written online. And largely about one topic; monetisation of the non-financial. It is the idea that converting non-financial factors and inputting to financial analysis […]
Category: value
Value and a new disclosure paradigm
I was rapporteur for the session on ESG disclosure at the European Commission’s 2010 Multistakeholder Forum on CSR. The Forum was a watershed. It saw the agenda move on from the entrenched debate between mandatory and voluntary corporate Environmental, Social and Governance (ESG) disclosure. The debate was now framed in terms of – my shorthand […]
IIRC’s 6 Capitals model and common ancestry
It was in a discussion with Paul Druckman, CEO of the International Integrated Reporting Council (IIRC), last week that I experienced something of an epiphany. I now finally understood the IIRC’s 6 Capitals model and, as a result, realised I had probably written the first integrated report aligned with the capitals concept……..in 2006. The 6 […]
Climate change disclosure is part of the fundamental short-termism problem
The following is an extract, to which I contributed, from the Network for Sustainable Financial Markets’ submission to the public consultation on the Task Force on Climate-Related Financial Disclosures (TCFD) recommendations. The full response can be found here. Dominance of short-term thinking in the financial system and society has created a dysfunctional “tragedy of the […]
The evolution of reporting
This blog is a much expanded version of my speaking notes used in a presentation to the COMMUNICATE MAGAZINE CONFERENCE on 30 September 2015 I was rapporteur for the session on ESG disclosure at the European Commission’s 2010 Multistakeholder Forum on CSR. That conference was a watershed. It saw the reporting agenda move on from the […]
What are the parameters of non-financial performance?
This article first appeared on Market Mogul on April 1. I am currently working on a response to the European Commission’s consultation on ‘Non-binding guidelines for reporting of non-financial information by companies’. The regulation is in place and now the Commission seeks guidance for enabling compliance by the estimated 6,000 listed companies across the […]
When the numbers don’t add up
First published on Market Mogul – December 10 Without mathematics, there’s nothing you can do. Everything around you is mathematics. Everything around you is numbers. Shakuntala Devi (1929-2013) The worlds of business, finance, investment and accounting are governed by numbers. Business and investment cases, investment models and algorithms, accounting standards and conventions, they’re all about […]
