Harvard Business Review (February 15)
“A uniform set of standards for measurement and reporting — just as we have for financial performance” is essential for communicating ESG performance. “Imagine a world where each company had to decide for itself how to measure say, revenues, or depreciate its assets…. That is the situation companies have been living in when it comes to ESG — but there is hope on the horizon.” The International Sustainability Standards Board (ISSB) has emerged as the “forerunner… to offer a single source of truth of ESG reporting.”
Tags: Assets, Depreciate, ESG, Financial performance, ISSB, Measurement, Reporting, Revenues, Standards, Uniform
Financial Times (June 13)
“We live in an age judged to be one of exciting technological change, but our national accounts tell us that productivity is almost stagnant. Is the slowdown or the innovation an illusion?” The truth is we don’t yet know and it might be something else. There might be a measurement error or a lag before big gains from AI and other revolutionary technologies kick in.
Tags: Change, Illusion, Innovation, Lag AI, Measurement, Productivity, Revolutionary, Slowdown, Stagnant, Technologies