While the FASB's proposed partial disaggregation would be helpful to investors, we are discouraged by its limited scope after waiting so many years.
Social media is borderless. Regulation is not. That's why global cooperation among regulators is necessary to deliver the best possible outcomes for consumers.
CFA Institute voluntary standards provide guidance for firms looking to establish policies for how errors in investment performance should be handled.
PCAOB audit partner transparency data provided a leading indicator of audit quality issues.
First Republic’s investment of its significant uninsured deposits in jumbo loans left it illiquid in a rising interest rate environment.
FASB should phase out held-to-maturity (HTM) accounting.
When it comes to the EU Commission's Taxonomy and SFDR statutes, good data is hard to find.
Global investors see need for SOX-like enhancements globally.
The following post summarizes some key ideas from a recent edition of the CFA Institute podcast The Sustainability Story. CFA Institute’s Matt Orsagh, CFA, CIPM spoke with Barbara Davidson, head of accounting, audit and disclosure at Carbon Tracker. In this podcast, Ms. Davidson talks about how bad the level of climate disclosures is for carbon intensive companies, especially in the US.
Five takeaways from CFA Institute response to SEC proposed rule on climate-related disclosures.
We have fresh new episodes to bring you the latest and most relevant updates in the world of European policy discussion and development. What you need to know about the EU Taxonomy, the agenda on Corporate governance… READ MORE ›
Summary of a CFA Institute webinar focused on employee co-determination, which is a practice that is required by law in Germany.
Discussion with Ken Pucker on the challenges facing sustainable finance; environmental, social, and governance (ESG) investing; and impact accounting.
The following post summarizes some key ideas from a recent edition of the CFA Institute podcast The Sustainability Story. CFA Institute’s Senior Director Matt Orsagh, CFA, CIPM, spoke with Gabriel Thoumi, Head of the Plastics Program and Director of… READ MORE ›
Because millions of data points on environmental, social, and governance (ESG) issues are created each day, the challenges lie not in the limitations of the data but on how to treat and make sense of it. This is where quantitative tools can help distinguish signal from noise.