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Sustainability Reporting Identifying the Global Leaders
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Sustainability Reporting Identifying the Global Leaders
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Sustainability Reporting Identifying the Global Leaders
Sustainability Reporting Identifying the Global Leaders
Journal Article

Sustainability Reporting Identifying the Global Leaders

2016
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Overview
King noted that two of the earliest breakthroughs were made in the United States: \"There were two thought leaders in Boston, Allen White and Bob Massie, who in 1995 realized, on an analysis done on companies listed on the NYSE, that 80% of the market cap is made up of assets which were not on the balance sheet, according to FASB standards. Eccles, who is also a non-executive chairman with Arabesque Asset Management, the first environmental, social, and governance (ESG) quant fund, responded, \"We use ESG information, and we've got a view on materiality that's sectorbased.
Publisher
New York State Society of Certified Public Accountants