The adoption of the EU’s Corporate Sustainability Due Diligence Directive (CSDDD) signals broad consensus on the importance of robust controls to prevent adverse impacts of business activities on [...]
Artificial intelligence (AI), the use of technology to execute or simulate processes that would otherwise require human intelligence, is quickly evolving. Companies have begun to use the rapidly [...]
ISS-Corporate analyzes non-cash special grants awarded to CEOs in the U.S. in fiscal year 2022 to shed light on how they are used in compensation packages and whether the controversy surrounding [...]
Sustainability reporting rules developed by the International Sustainability Standards Board (ISSB) for the IFRS Sustainability Disclosure Standards are set to be adopted across jurisdictions in [...]
On Wednesday, March 6, the U.S. Securities and Exchange Commission (SEC) approved a rule that will require climate-related disclosures for many public companies. The SEC’s climate rule mandates [...]
May 2023 saw $62.3bn of green bond issuances, a rise from $60.3bn in the same month a year earlier, making it the busiest May since the inception of the green debt market in 2007. The growth was [...]
In this report, ISS-Corporate explores the connections between human skills, staffing, and cyber outcomes to identify vulnerabilities and help determine the likelihood that a particular company [...]
California continues to be at the forefront of environmental regulation, enacting the Climate-Related Financial Risk Act (SB261) and the Climate Corporate Data Accountability Act (SB 253) in [...]