SASB
When Assets “Disappear,” Climate Risk and ESG Data Needs Remain
Once sold by major public firms, fossil fuel assets don’t disappear. Neither does the need for relevant, reliable risk disclosure.
Zero Emissions Vehicles: Making Sense of the Transition with SASB Standards
Responses to SASB performance metrics can enhance financial analysis as the transition from gas-powered vehicles evolves.
Refreshing Revenue, the Cash Conversion Cycle, and Free Cash Flow
GAAP sometimes misrepresents business reality. We can use that fact to generate some alpha.
Resolving ESG Conflicts: Important, But Not Material?
Environmental, social, and governance (ESG) issues are important, but are all of them material? California State Teachers Retirement System (CalSTRS) CIO Christopher J. Ailman discusses how he resolves investment conflicts.