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.
"Lets Talk EU" added three new episodes, focusing on the Pan-European Personal Pension Product (PEPP) regulation that took effect in January. These podcasts examine what the EU could learn from the German stakeholder capitalism model as well as the key challenge that the European Commission needs to solve: supervisory convergence.
The implosion of Germany’s Wirecard has demonstrated that those parties – management, the audit committee and board, auditors, audit regulators, and corporate reporting regulators – investors compensate and rely upon to look after their capital investments failed them on multiple levels in the European Union’s (EU’s) largest economy.
Senior Director Matt Orsagh, CFA, CIPM, spoke with Sandra Taylor, founder and president of Sustainable Business International. In this podcast, Taylor discusses sustainable agriculture and integrating sustainable practices into business strategy.
As the EU is discussing the form and the substance of its awaited sustainable corporate governance framework, the debate is naturally raging on the nature of capitalism the EU wishes to uphold. The EU prides itself on… READ MORE ›