The following post was originally included as part of our recently published memorandum “Selected Issues for Boards of Directors in 2021”.

Corporate sustainability has in a few short years become a mainstream capital allocation and voting criterion for many institutional investors. As a consequence, those investors are calling for consistent, comparable and reliable sustainability disclosure capturing the risks and opportunities faced by the businesses in which they invest.

To read the full post, please click here.

For a PDF of the full memorandum, please click here.