Investors increasingly view global sustainability challenges as material to long-term financial performance, as the visible impacts of climate change—extreme heat, droughts, floods and sea level rise—become ever clearer. But do they have enough information to manage the risks and capitalize on the opportunities of a world in transition? To account for the effects of a world in flux,

The shares of PG&E, California’s utility, lost nearly half their value in January after the company filed for bankruptcy protection because of its role in California wildfires. While this may have resulted in huge losses for some investors, those who carefully scrutinized environmental, social, and governance (ESG) factor — and took note of wildfire-related risk

We live in an age characterized by the proliferation of information, with social media and the internet making it easier to access information. Corporate reporting entails ensuring that market information is made available to shareholders and prospective investors alike. While a variety of information about a business is now easily available, the corporate report remains