Views on improving the integrity of global capital markets

Investment Industry


Fiduciary Duty Takes a Step Back: Industry Reacts to Death of DOL Rule

After the US Court of Appeals for the Fifth Circuit vacate the fiduciary standard, the brokerage industry lost no time in rolling back some of its policies specifically adopted in response to that rule.

XBRL US Investor Forum on How Standards Disrupt the Status Quo

An upcoming event takes a deep dive into how data standardization is modernizing the capital markets and delivering on the fintech promise.

Environmental, Social, and Governance (ESG) Integration in the United States

CFA Institute and the United Nations-supported Principles for Responsible Investment (PRI) Initiative released two new reports: ESG Integration in the Americas: Markets, Practices, and Data, and Guidance and Case Studies for ESG Integration: Equities and Fixed Income.

The Changing Use of Structured Data: Examples from around the World

A new paper takes a deep dive into how structured data contained in regulatory filings in the form of XBRL is being consumed by investors and analysts.

Two New Reports Explore ESG Integration in Americas, and Offer Global Case Studies of ESG Integration

Two new reports examine our understanding of ESG integration, what it is, what it isn't, and how to do it well.

Investors to the Financial Accounting Standards Board: Segment Disclosures Need Improving

Segment reporting information is critical to investors. Despite the US GAAP standard on segment reporting being over 20 years old, the disclosures it produces remain challenging for investors who use the information and regulators who enforce the guidance. Recent… READ MORE ›

SEC Proposes to Restrict Broker/Dealer Use of “Adviser” Title

If the SEC adopts a rule as proposed, broker/dealers will no longer be able to use the term “adviser” or “advisor” in their names or titles when marketing themselves to investors.

SEC’s Best Interest vs. DOJ’s Fiduciary Rule

The SEC's attempts to finally address the issue of broker advice were a decidedly mixed bag.

Starving On the Vine – Our Protector of Investors Gets Short Changed

We need to invest more in the SEC so it can appropriately police the growing complexity of financial markets.

DOL Fiduciary Rule: Dead or Do-Over?

Although an appeals court ruling vacated the DOL's fiduciary duty rule, the debate is far from over.

ESG Q&A: Principles for Climate-Conscious Investment

Climate change is an issue that will have an immense impact on our lives and the financial world in the coming years. Engagement between issuers and investors on the issue is increasing as investors begin to plan for investing in a world with a lower carbon footprint.

Institutional Investor Survey Highlights Increasing Engagement

Institutional investors continue to recognize the importance of their stewardship activities working to improve companies’ ESG, pay, and fiduciary practices through corporate engagement and proxy voting.

Audit Reform—What Is the Optimal Way Forward?

Across the globe over the last 20 years, far-reaching auditor-related reforms have sought to restore confidence in the role of audit in ensuring the reliability of reported company financial information.

Corporate Reporting: Enabling a Long-Term Orientation in Investment Analysis

Several publications have exhorted regulatory authorities to craft policy interventions that incentivize a long-term analytical orientation of companies’ disclosures.



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